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Keywords: audit failures
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Journal Articles
Accounting Horizons (2018) 32 (3): 91–100.
Published: 01 September 2018
....” Their “technical compliance” view portrays GAAP as a set of black and white rules and auditing as a box-checking exercise, contradicting guidance from the SEC, FASB, IASB, PCAOB, and the courts. We show that the compliance mindset advocated by PK is responsible for many audit failures, including Enron, WorldCom...