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Keywords: GAAP compliance
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Journal Articles
Accounting Horizons (2018) 32 (3): 91–100.
Published: 01 September 2018
... 2018 fair presentation auditor's responsibilities GAAP compliance audit failures Our examination of PCAOB inspection reports and lawsuits against auditors demonstrates that auditors who adopt the compliance mindset do so at their own peril, because they expose themselves to adverse PCAOB...