Risky Business: Assessing the Generalizability of the PCAOB's Risk-Based Inspection Reports for Annually Inspected Audit Firms

IF 2.7 3区管理学 Q2 BUSINESS, FINANCE

Auditing-A Journal of Practice & Theory Pub Date : 2020-02-05 DOI:10.2308/ajpt-18-122

Jared Eutsler

引用次数: 2

Abstract

Existing research has found that the PCAOB inspection results of small (triennially inspected) audit firms provide incremental information about audit quality, but research has not documented a sim...

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风险业务:评估PCAOB对审计事务所年度检查的风险检查报告的普遍性

现有的研究发现，PCAOB对小型(三年一次的)审计事务所的检查结果提供了关于审计质量的增量信息，但研究没有记录一个模拟。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Auditing-A Journal of Practice & Theory BUSINESS, FINANCE-

CiteScore

4.30

自引率

10.70%

发文量

期刊介绍： AUDITING contains technical articles as well as news and reports on current activities of the association.