Does audit firm hiring of former PCAOB personnel improve audit quality?
Jagan Krishnan, Jayanthi Krishnan, Steven A. Maex
| Year of publication: |
2024
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|---|---|
| Authors: | Krishnan, Jagan ; Krishnan, Jayanthi ; Maex, Steven A. |
| Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 29.2024, 4, p. 3130-3175
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| Subject: | Discretionary accruals | Human capital | ICFR | Internal control audits | Restatements | Revolving door | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Internes Kontrollsystem | Internal control | Humankapital | Rückstellung | Accrual | Bilanzpolitik | Accounting policy | Personalbeschaffung | Recruitment |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11142-023-09801-9 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015133823