Audit office experience with SOX 404(b) filers and SOX 404 audit quality
Year of publication: |
2019
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Authors: | Anantharaman, Divya ; Wans, Nader |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 94.2019, 4, p. 1-43
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Subject: | audit office size | audit office industry expertise | audit office tenure | internal control over financial reporting | restatements | Wirtschaftsprüfung | Financial audit | Internes Kontrollsystem | Internal control | Dienstleistungsqualität | Service quality |
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