Kang, Fei; Farag, Magdy; Hurt, Robert; Wyrick, Cheryl - In: Managerial Auditing Journal 29 (2014) 8, pp. 717-735
Purpose – The purpose of this study is to examine the association between certain audit firm characteristics and the number of Public Company Accounting Oversight Board (PCAOB)-identified audit deficiencies. Design/methodology/approach – Using a hand-collected sample of PCAOB inspection...
