The impact of PCAOB AS5 and the economic recession on client portfolio characteristics of the big 4 audit firms
Joseph H. Schroeder and Chris E. Hogan
| Year of publication: |
2013
|
|---|---|
| Authors: | Schroeder, Joseph H. ; Hogan, Chris E. |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 32.2013, 4, p. 95-127
|
| Subject: | PCAOB Auditing Standard No. 5 (AS5) | economic recession | Sarbanes-Oxley Act | auditor portfolio | audit risk | Wirtschaftsprüfung | Financial audit | Internes Kontrollsystem | Internal control | Konjunktur | Business cycle | Portfolio-Management | Portfolio selection | Risiko | Risk |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010225335