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| Author: | Hermanson, H. Hermanson, D. Carcello, J. |
| Title: | An analysis of multinational "Audit failures" |
| Journal: | International Journal of Accounting
1996 : VOL. 31:3, p. 281-292 |
| Index terms: | INTERNATIONAL ACCOUNTING AUDITING |
| Language: | eng |
| Abstract: | The shift toward multinational corporations has exposed the auditor to many risks not found on domestic audits, including foreign currency issues, international political risks, international economic risks, greater information asymmetry, and greater complexity. As the client base of the large accounting firms becomes more multinational, it is important to understand whether multinational risk factors are associated with "audit failures". The authors identified only eight multinational audit failures from the period 1988-1992. |
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