Arnedo, Laura; Lizarraga, Fermin; Sanchez, Santiago - In: International Journal of Accounting, Auditing and … 5 (2009) 3, pp. 229-251
This study proposes auditors' effectiveness in the transmission (AET) of GAAP misstatements as a new measure of audit …'s closeness to failure. Larger auditors are more effective in the transmission of the GAAP misstatements. We also find increasing …
