The effect of auditing standard No. 5 on audit report lags
Year of publication: |
2015
|
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Authors: | Mitra, Santanu ; Song, Hakjoon ; Yang, Joon Sun |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 29.2015, 3, p. 507-527
|
Subject: | audit report lags | AS5 | PCAOB | SOX 404 | Wirtschaftsprüfung | Financial audit | Internes Kontrollsystem | Internal control | Jahresabschlussprüfung | Financial statement audit |
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