Do practitioner assessments agree with academic proxies for audit quality? : evidence from PCAOB and internal inspections
Year of publication: |
2019
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Authors: | Aobdia, Daniel |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 67.2019, 1, p. 144-174
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Subject: | Audit process quality | PCAOB inspections | Internal inspections | Measures of audit quality | Audit fees | Restatements | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Qualitätsmanagement | Quality management | Jahresabschlussprüfung | Financial statement audit |
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