Schneider, Arnold; Messier, William F. - In: Managerial Auditing Journal 22 (2007) 8, pp. 823-839
Purpose – The objective of this research is to identify areas where audit research can assist the Public Company Accounting Oversight Board (PCAOB) in its deliberation of the auditing standard on engagement quality (EQ) review required by the Sarbanes‐Oxley Act of 2002....