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AUDITING: A Journal of Practice & Theory (2014) 33 (1): 161–176.
Published: 01 February 2014
...Jason T. Rasso SUMMARY This paper examines the use of an apology for conducting a deficient audit that indirectly leads to an audit failure. Audit failures can be costly to accounting firms in terms of litigation costs and reputational harm. These costs are potentially much higher when the audit...