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Keywords: inspection reports
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Journal Articles
Accounting Horizons (2012) 26 (1): 43–63.
Published: 01 March 2012
...Bryan K. Church; Lori B. Shefchik SYNOPSIS The purpose of this paper is to analyze the PCAOB's inspection reports of large, annually inspected accounting firms. The inspection reports identify audit deficiencies that have implications for audit quality. By examining the inspection reports...