The impact of enterprise risk management on the audit process : evidence from audit fees and audit delay
Cristina Bailey, Denton L. Collins, Lawrence J. Abbott
| Year of publication: |
August 2018
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|---|---|
| Authors: | Bailey, Cristina ; Collins, Denton L. ; Abbott, Lawrence J. |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 37.2018, 3, p. 25-46
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| Subject: | enterprise risk management | S&P ERM system ratings | internal controls | audit fees | audit delay | insurance industry | Wirtschaftsprüfung | Financial audit | Risikomanagement | Risk management | Internes Kontrollsystem | Internal control | Honorar | Fee (Remuneration) | Jahresabschlussprüfung | Financial statement audit | Versicherung | Insurance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/ajpt-51900 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011920821