The revolving door between large audit firms and the PCAOB : implications for future inspection reports and audit quality
Year of publication: |
2022
|
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Authors: | Hendricks, Bradley E. ; Landsman, Wayne R. ; Peña-Romera, F. Dimas |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 97.2022, 1, p. 261-292
|
Subject: | audit quality | PVAOB | regulation | inter-industry worker flows | revolving door | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Regulierung | Regulation | Qualifikation | Occupational qualification |
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