Brown, Veena L.; Gissel, Jodi L.; Gordon Neely, Daniel - In: Managerial Auditing Journal 31 (2016) 8/9, pp. 949-980
Purpose In an effort to develop an audit quality (AQ) framework specific to the US audit market, the Public Company Accounting Oversight Board (PCAOB) recently issued a concept release proposing 28 audit quality indicators (AQIs) along three dimensions: audit professionals, audit process and...