The unintended consequences of the frequency of PCAOB inspection
Year of publication: |
January-February
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Authors: | Tanyi, Paul ; Litt, Barri |
Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 44.2017, 1/2, p. 116-153
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Subject: | PCAOB inspections | inspection frequency | audit quality | audit fees | restatements | meet or beat | going-concern | small and midsize public accounting firms | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | KMU | SME |
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