The unintended consequences of material weakness reporting on auditors' acceptance of aggressive client reporting
Year of publication: |
2020
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Authors: | Bauer, Tim D. ; Bucaro, Anthony C. ; Estep, Cassandra |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 95.2020, 4, p. 51-72
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Subject: | internal controll over financial reporting | audit quality | material weaknesses | psychological licensing | Wirtschaftsprüfung | Financial audit | Internes Kontrollsystem | Internal control | Dienstleistungsqualität | Service quality | Qualitätsmanagement | Quality management | Berichtswesen | Reporting |
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