DOOGAR, RAJIB; SIVADASAN, PADMAKUMAR; SOLOMON, IRA - In: Journal of Accounting Research 48 (2010) 4, pp. 795-814
<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>The replacement of Auditing Standard No. 2 (AS2) by Auditing Standard No. 5 (AS5) creates a natural experiment that sheds light on (1) potential inefficiencies caused by regulatory responses to a political crisis and (2) audit efficiency and effectiveness improvements resulting from the...
