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Keywords: audit quality
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Journal Articles
The Accounting Review (2013) 88 (2): 521–552.
Published: 01 March 2013
... suggests that certain auditor offices have systematic audit-quality problems and that these problems persist over time. Data Availability: All data are publicly available. We thank Mike Ettredge (editor), the two reviewers, and John Harry Evans (senior editor) for their constructive...
Journal Articles
Journal Articles
Journal Articles
The Accounting Review (2012) 87 (5): 1737–1765.
Published: 01 September 2012
... role in the Kanebo fraud. Also in response to these events, and at about the same time, PwC adopted a “two-firm strategy” in Japan, under which it undertook to (1) address the audit-quality problems at ChuoAoyama, which it rebranded Misuzu, and (2) establish a new, smaller “high-quality” affiliate...