Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients?
Simon Yu Kit Fung, K. K. Raman, Xindong (Kevin) Zhu
| Year of publication: |
August 2017
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|---|---|
| Authors: | Fung, Simon Yu Kit ; Raman, Krishnamurthy K. ; Zhu, Xindong |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 64.2017, 1, p. 15-36
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| Subject: | PCAOB international inspection program | Foreign auditors | Non-US-listed foreign public companies | Audit quality | Positive externality | Dienstleistungsqualität | Service quality | Wirtschaftsprüfung | Financial audit | Internes Kontrollsystem | Internal control |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jacceco.2017.04.002 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011775844