Internal control opinion shopping and audit market competition
Year of publication: |
March 2016
|
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Authors: | Newton, Nathan J. ; Persellin, Julie S. ; Wang, Dechun ; Wilkins, Michael |
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. 91.2016, 2, p. 603-623
|
Subject: | opinion shopping | internal control weakness | audit opinion | audit quality | audit market competition | Wirtschaftsprüfung | Financial audit | Internes Kontrollsystem | Internal control | Dienstleistungsqualität | Service quality | Jahresabschlussprüfung | Financial statement audit | Wettbewerb | Competition | Interne Revision | Internal audit |
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