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Keywords: regulation
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Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (4): 135–149.
Published: 01 November 2017
...Anna M. Cianci; Richard W. Houston; Norma R. Montague; Ryan Vogel SUMMARY We examine the impact of partner identification, a regulation proposed by the PCAOB and contested by the audit profession, on audit partners' judgments. Based on accountability theory (e.g., Lerner and Tetlock 1999...
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (1): 115–126.
Published: 01 February 2012
...: Commissioned and accepted by Jean Bedard and Ken Trotman. 2012 research opportunities auditing regulation EU Since 1996, the EU regulatory framework for financial reporting and auditing has changed dramatically. While in 1996 there were few common elements in the regulations across the EU...