The impact of PCAOB AS5 and the economic recession on client portfolio characteristics of the big 4 audit firms
Year of publication: |
2013
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Authors: | Schroeder, Joseph H. ; Hogan, Chris E. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 32.2013, 4, p. 95-127
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Subject: | PCAOB Auditing Standard No. 5 (AS5) | economic recession | Sarbanes-Oxley Act | auditor portfolio | audit risk | Portfolio-Management | Portfolio selection | Wirtschaftsprüfung | Financial audit | Konjunktur | Business cycle | Internes Kontrollsystem | Internal control | Dienstleistungsqualität | Service quality |
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