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| Author: | Colbert, G. O'Keefe, B. |
| Title: | Compliance with GAAS reporting standards: evidence from a positive enforcement program |
| Journal: | Auditing
1995 : FALL, VOL. 14:2, p. 1-16 |
| Index terms: | AUDITING REPORTING STANDARDS |
| Language: | eng |
| Abstract: | The Oregon State Board of Accountancy began a positive standard enforcement program in 1978. The Board evaluates an audit firm's compliance with GAAS reporting standards by examining an entity's financial statements and associated audit report. This study uses those evaluations to examine compliance with reporting standards from 1978-1987. Findings are: the incidence of substandard compliance did not change during the first six years. |
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