This descriptive study analyzes deficiency data disclosed in peer review reports of the AICPA's Center for Public Company Audit Firms Peer Review Program (CPCAF PRP). We analyze the reports of the largest 20 triennially inspected firms that have both a PCAOB inspection report and a CPCAF peer...

Obtaining a scalar performance score in multicriteria decision making situations is an oft encountered problem. A case in point is deriving an audit risk score for prospective clients by independent auditors. The purpose of the present paper is to show how this can be done by using Data...

Obtaining a scalar performance score in multicriteria decision making situations is an oft encountered problem. A case in point is deriving an audit risk score for prospective clients by independent auditors. The purpose of the present paper is to show how this can be done by using Data...