Is it better to kill two birds with one stone? : internal control audit quality and qudit costs for integrated versus nonintegrated audits
Year of publication: |
2023
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Authors: | Gunn, Joshua L. ; Li, Chan ; Liao, Lin ; Zhou, Shan |
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. 98.2023, 1, p. 251-283
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Subject: | audit quality | audit cost | internal control over financial reporting | integrated audit | Wirtschaftsprüfung | Financial audit | Internes Kontrollsystem | Internal control | Dienstleistungsqualität | Service quality | Qualitätsmanagement | Quality management | Jahresabschlussprüfung | Financial statement audit |
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