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Bertrand Malsch
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Journal Articles

Re-Examining Auditability through Auditors’ Responses to COVID-19: Roles and Limitations of Improvisation on the Production of Auditing Knowledge

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Yi Luo, Bertrand Malsch
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2023) 42 (3): 155–175.
https://doi.org/10.2308/AJPT-2020-114
Published: 01 August 2023
View articletitled, Re-Examining Auditability through Auditors’ Responses to COVID-19: Roles and Limitations of Improvisation on the Production of Auditing Knowledge
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Journal Articles

“Doing Good Field Research”: Assessing the Quality of Audit Field Research

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Bertrand Malsch, Steven E. Salterio
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2016) 35 (1): 1–22.
https://doi.org/10.2308/ajpt-51170
Published: 01 February 2016
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Journal Articles

On the Operational Reality of Auditors' Independence: Lessons from the Field

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Henri Guénin-Paracini, Bertrand Malsch, Marie-Soleil Tremblay
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2015) 34 (2): 201–236.
https://doi.org/10.2308/ajpt-50905
Published: 01 May 2015
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