From peer review to PCAOB inspections : regulating for audit quality in the U.S.
Year of publication: |
June 2016
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Authors: | Löhlein, Lukas |
Published in: |
Journal of accounting literature : the official journal of the Fisher School of Accounting, Warrington College of Business, University of Florida. - Amsterdam [u.a.] : Elsevier, ISSN 0737-4607, ZDB-ID 18207-2. - Vol. 36.2016, p. 28-47
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Subject: | Public Company Accounting Oversight Board (PCAOB) | Inspection | Peer review | Quality assurance | Self-regulation | Accounting history | American Institute of Certified Public Accountants (AICPA) | Wirtschaftsprüfung | Financial audit | USA | United States | Qualitätsmanagement | Quality management | Regulierung | Regulation | Dienstleistungsqualität | Service quality | Rechnungswesen | Accounting |
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