The effects of the internal control opinion and use of audit data analytics on perceptions of audit quality, assurance, and auditor negligence
Dereck Barr-Pulliam, Helen L. Brown-Liburd, Kerri-Ann Sanderson
| Year of publication: |
2022
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|---|---|
| Authors: | Barr-Pulliam, Dereck ; Brown-Liburd, Helen L. ; Sanderson, Kerri-Ann |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 41.2022, 1, p. 25-48
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| Subject: | auditor liability | audit data analytics | audit quality | internal controls | Wirtschaftsprüfung | Financial audit | Internes Kontrollsystem | Internal control | Dienstleistungsqualität | Service quality | Qualitätsmanagement | Quality management | Haftung | Liability | Jahresabschlussprüfung | Financial statement audit | Interne Revision | Internal audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/AJPT-19-064 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013190463