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Keywords: audit firm quality control systems
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Journal Articles
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2023) 98 (5): 1–29.
Published: 01 September 2023
.... Supplemental material is available, as linked in the text. Editor’s note: Accepted by Michael Willenborg, under the Senior Editorship of Mary E. Barth. 02 03 2020 27 10 2022 07 11 2022 2023 audit firm quality control systems internal inspections monitoring mechanism...
Includes: Supplementary data