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Keywords: compensating controls
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Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (4): 57–85.
Published: 01 November 2020
..., Orlando, FL, USA. Editor's note: Accepted by Dana R. Hermanson, under the Senior Editorship of Christopher P. Agoglia. 7 2018 5 2020 2020 internal controls management defensiveness audit partner judgment management review controls compensating controls PCAOB oversight...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (4): 1–16.
Published: 01 November 2019
...Stephen Kwaku Asare; Arnold M. Wright SUMMARY Regulators have expressed concerns about auditors' tendency to over-rely on imprecise compensating controls when evaluating the severity of control deficiencies. We provide evidence on whether prompting auditors to use a prudent official's evaluative...
