search query: @author Arruñada, Benito / total: 1
reference: 1 / 1
« previous | next »
| Author: | Arruñada, Benito |
| Title: | Audit quality: Attributes, private safeguards and the role of regulation |
| Journal: | European Accounting Review
2000 : VOL. 9:2, p. 205-224 |
| Index terms: | AUDITING QUALITY CONTROL REGULATIONS |
| Language: | eng |
| Abstract: | With a view to defining rules capable of facilitating the performance of market forces, this paper examines the private mechanisms used to safeguard quality in auditing. A general theory of private quality assurance in auditing is developed, based on the use of quasi-rents to self enforce quality dimensions. |
« previous | next »
SCIMA