The association between PCAOB-identified audit deficiencies and small audit firms' characteristics : evidence from PCAOB inspection reports
Year of publication: |
2014
|
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Authors: | Kang, Fei ; Farag, Magdy ; Hurt, Robert ; Wyrick, Cheryl |
Published in: |
Managerial auditing journal. - Bingley : Emerald Group Publishing Limited, ISSN 0268-6902, ZDB-ID 1138623-X. - Vol. 29.2014, 8, p. 717-735
|
Subject: | PCAOB inspection reports | PCAOB-identified audit deficiencies | Small audit firms | Wirtschaftsprüfung | Financial audit | Internes Kontrollsystem | Internal control | Dienstleistungsqualität | Service quality |
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