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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

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
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引用次数: 2

摘要

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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Risky Business: Assessing the Generalizability of the PCAOB's Risk-Based Inspection Reports for Annually Inspected Audit Firms
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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来源期刊
Auditing-A Journal of Practice & Theory
Auditing-A Journal of Practice & Theory BUSINESS, FINANCE-
CiteScore
4.30
自引率
10.70%
发文量
34
期刊介绍： AUDITING contains technical articles as well as news and reports on current activities of the association.
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