The impact of requiring audit documentation on judgments of audit quality and auditor responsibility
Year of publication: |
2021
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Authors: | McNellis, Casey J. ; Sweeney, John T. ; Dalton, Kenneth C. |
Published in: |
Advances in accounting behavioral research. - Bingley : Emerald, ISSN 1475-1488, ZDB-ID 1471305-6. - Vol. 24.2021, p. 87-116
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Subject: | Audit documentation | auditing standard No. 3 (AS3) | audit litigation | legal professionals | auditor liability | audit quality | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Haftung | Liability | Jahresabschlussprüfung | Financial statement audit |
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