Who really performs the audit? : examining the effects of voluntary disclosure of the use of other auditors on investors' perceptions of audit quality
Year of publication: |
2020
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Authors: | Demek, Kristina C. ; Kaplan, Steven E. ; Winn, Amanda |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 39.2020, 1, p. 1-19
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Subject: | audit quality | other auditors | voluntary disclosure | audit report | PCAOB | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Unternehmenspublizität | Corporate disclosure | Jahresabschlussprüfung | Financial statement audit | Selbstverpflichtung | Voluntary agreement | Internes Kontrollsystem | Internal control |
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