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1-2 of 2
Keywords: audit quality
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Journal Articles
Audit Partner Perceptions of Post-Audit Review Mechanisms: An Examination of Internal Quality Reviews and PCAOB Inspections
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2013) 27 (1): 23–49.
Published: 01 March 2013
... Reitenga, Jesse Robertson, Mary Stone, and Gary Taylor. This paper also has benefited from the helpful resources and support from the Culverhouse School of Accountancy. Corresponding author: Richard W. Houston Email: [email protected] 8 2011 6 2012 2013 audit quality PCAOB...
Journal Articles
An Examination of the Credence Attributes of an Audit
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2012) 26 (4): 631–656.
Published: 01 December 2012
.... Specifically, we argue that an auditor might have incentives to (1) under-audit, (2) over-audit, or (3) overcharge. These strategic actions have important implications for audit quality, efficiency, and regulation. We also discuss the professional and institutional arrangements that serve to limit...
