Post-SOX downward auditor switches and their impacts on the nonprofit audit market
Year of publication: |
September/October 2017
|
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Authors: | Feng, Nancy Chun ; Elder, Randal J. |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 36.2017, 5, p. 379-398
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Subject: | Auditor change | Nonprofit audit market | Sarbanes-Oxley Act | Auditor specialization | Material weaknesses | Wirtschaftsprüfung | Financial audit | Internes Kontrollsystem | Internal control | Nonprofit-Organisation | Nonprofit organization | Dienstleistungsqualität | Service quality |
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