Integration of internal control and financial statement audits : are two audits better than one?
Year of publication: |
2019
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Authors: | Bhaskar, Lori Shefchik ; Schroeder, Joseph H. ; Shepardson, Marcy L. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 94.2019, 2, p. 53-81
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Subject: | integrated audits | financial statement audit quality | SOX 404(b) | ICFR audits | Wirtschaftsprüfung | Financial audit | Internes Kontrollsystem | Internal control | Jahresabschlussprüfung | Financial statement audit | Dienstleistungsqualität | Service quality | Bilanzanalyse | Financial statement analysis |
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