Further evidence on the effect of regulation on the exit of small auditors from the audit market and resulting audit quality
Year of publication: |
November 2018
|
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Authors: | Fargher, Neil L. ; Jiang, Alicia ; Yu, Yangxin |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 37.2018, 4, p. 95-115
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Subject: | market impact of audit regulation | audit quality | PCAOB | restatements | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Regulierung | Regulation | Abschlussprüferrecht | Audit regulation | Großbritannien | United Kingdom | Jahresabschlussprüfung | Financial statement audit |
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