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Keywords: regulation
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Journal Articles
Current Issues in Auditing (2024) 18 (1): P26–P35.
Published: 01 March 2024
..., MA, USA. Editor’s note: Accepted by Editor Denise Dickins. 02 12 2022 16 03 2023 17 03 2023 2024 PCAOB enforcement audit quality regulation sanctions The Sarbanes-Oxley Act of 2002 (SOX) established the Public Company Accounting Oversight Board...
Journal Articles
Current Issues in Auditing (2022) 16 (2): P39–P50.
Published: 01 September 2022
... things they would rather not hear. audit quality audit process service science regulation corporate governance Practitioners, regulators, and academics tend to treat an audit as akin to the manufacture of a tangible economic good produced solely by the auditor. As a result, audit...
Journal Articles
Current Issues in Auditing (2016) 10 (2): A38–A61.
Published: 01 May 2016
... public accounting firms), we find that the interviewees cite several positive aspects of auditing careers including the people, intellectual stimulation, challenge, and responsibility. However, they also cite significant negatives, including PCAOB regulation, stress, and hours. None of the staff...
Journal Articles
Current Issues in Auditing (2011) 5 (2): C15–C20.
Published: 01 December 2011
... on Independence. The views expressed in the paper are solely those of the authors and do not represent the views of either the American Accounting Association or the Auditing Section. auditor rotation regulation inspection Chairman Doty believes that the very size, complexity, and systemic risk...