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1-2 of 2
Keywords: audit deficiencies
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 7–44.
Published: 01 May 2013
... and present future research lines of inquiry that take into account the important interactions among the three framework factors. We believe empirical evidence within these lines will help identify potential sources of, and remedies for, observed audit deficiencies. Public Company Accounting Oversight Board...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (3): 59–79.
Published: 01 August 2011
...Audrey A. Gramling; Jayanthi Krishnan; Yinqi Zhang SUMMARY The primary issue we examine is whether PCAOB-identified audit deficiencies are associated with a change in triennially inspected audit firms' going-concern (GC) reporting decisions for their financially distressed clients. Our...