The impact of enterprise risk management on the audit process : evidence from audit fees and audit delay
Year of publication: |
August 2018
|
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Authors: | Bailey, Cristina ; Collins, Denton L. ; Abbott, Lawrence J. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 37.2018, 3, p. 25-46
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Subject: | enterprise risk management | S&P ERM system ratings | internal controls | audit fees | audit delay | insurance industry | Risikomanagement | Risk management | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Internes Kontrollsystem | Internal control |
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