PCAOB inspection deficiencies and future financial reporting quality : do the types of deficiencies matter?
Patience Constance, Clive Lennox, Chan Li
| Year of publication: |
2025
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|---|---|
| Authors: | Constance, Patience ; Lennox, Clive ; Li, Chan |
| Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 42.2025, 1, p. 121-152
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| Subject: | audit process | inspection deficiency | misstatement | PCAOB inspection | Wirtschaftsprüfung | Financial audit | Berichtswesen | Reporting | Qualitätsmanagement | Quality management | Internes Kontrollsystem | Internal control |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1911-3846.13000 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015376026