Arnedo, Laura; Lizarraga, Fermin; Sanchez, Santiago - In: International Journal of Accounting, Auditing and … 5 (2009) 3, pp. 229-251
AET to test for audit quality differences in three dimensions: auditor size, audit market experience and the client … audit quality throughout our 1990-2001 period of analysis and with the clients' closeness to failure. Our results constitute …This study proposes auditors' effectiveness in the transmission (AET) of GAAP misstatements as a new measure of audit …