The impact of PCAOB auditing standard no. 5, the PCAOB inspection regime, and the Great Recession on audit fees and audit quality
Elizabeth S. Johnson, Kenneth J. Reichelt, and Jared S. Soileau
| Year of publication: |
2023
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| Authors: | Johnson, Elizabeth S. ; Reichelt, Kenneth John ; Soileau, Jared S. |
| Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 38.2023, 2, p. 413-436
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| Subject: | audit fees | audit quality | great recession | internal control | PCAOB Auditing Standard No. 5 | PCAOB inspection | Wirtschaftsprüfung | Financial audit | Internes Kontrollsystem | Internal control | Dienstleistungsqualität | Service quality | Prüfungsstandards | Auditing standards | Honorar | Fee (Remuneration) |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/0148558X20982207 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014294246