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Keywords: monitoring mechanism
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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
...Daniel Aobdia; Reining C. Petacchi ABSTRACT We examine the effect of large audit firms’ internal inspection programs, an important monitoring mechanism, on auditor effort and financial reporting quality. Internal inspections are often predictable, and engagement teams concentrate their effort...
Includes: Supplementary data
