Baldauf, Julia; Steckel, Rudolf - In: International Journal of Business and Economic Sciences … 5 (2012) 2, pp. 7-42
This study examines the effects of a joint audit on auditor’s report consensus and accuracy. We investigate whether a joint audit, particularly the report issued, improves an audit’s quality. We measure the audit’s quality using the degree of auditor consensus in the auditor’s report. We...
