Internal audit quality and financial reporting quality : the joint importance of independence and competence
Lawrence J. Abbott, Brian Daugherty, Susan Parker, and Gary F. Peters
| Year of publication: |
March 2016
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|---|---|
| Authors: | Abbott, Lawrence J. ; Daugherty, Brian ; Parker, Susan ; Peters, Gary F. |
| Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 54.2016, 1, p. 3-40
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| Subject: | internal audit | financial reporting quality | auditor independence | auditor competence | Wirtschaftsprüfung | Financial audit | Interne Revision | Internal audit | Dienstleistungsqualität | Service quality | Qualitätsmanagement | Quality management | Rechnungswesen | Accounting | Jahresabschluss | Financial statement | Abschlussprüferrecht | Audit regulation | Berichtswesen | Reporting |