PCAOB inspections and audit fees : an analysis of inspection rounds of small audit firms
Year of publication: |
2022
|
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Authors: | Vanstraelen, Ann ; Zou, Lei |
Published in: |
The European accounting review. - London : Routledge, ISSN 1468-4497, ZDB-ID 2028178-X. - Vol. 31.2022, 2, p. 345-376
|
Subject: | Audit fees | PCAOB inspections | Quality control deficiencies | Small audit firms | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Dienstleistungsqualität | Service quality | Qualitätsmanagement | Quality management | Internes Kontrollsystem | Internal control |
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