Owusu-Afriyie, Richard; Awunyo-Vitor, Dadson; Gyimah, Prince - In: Cogent Business & Management 11 (2024) 1, pp. 1-23
Monitoring auditors through external inspections and assessments has become a significant driver of continuous improvement in the auditing profession. Surprisingly, there is a scarcity of research on how monitoring influences audit quality and the boundary conditions that may explain this...