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Keywords: quality controlsClose
AUDITING: A Journal of Practice & Theory (2014) 33 (3): 87–104.
Published: 01 August 2014
... of the reviewers, the nature and timing of the reviews, and the content and timing of the findings' disclosures. This study focuses on the informational value of the quality control criticisms disclosure included in Part II of the PCAOB inspection reports. After each inspection, the PCAOB issues inspection reports...