How do risk-based inspections impact auditor behavior? : experimental evidence on the PCAOB's process
Year of publication: |
2020
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Authors: | Bhaskar, Lori Shefchik |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 95.2020, 4, p. 103-126
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Subject: | auditor behavior | audit regulation | audit quality | client risk | PCAOB inspections | Dienstleistungsqualität | Service quality | Wirtschaftsprüfung | Financial audit | Experiment | Regulierung | Regulation |
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