haku: @author Krishnan, J. / yhteensä: 6
viite: 1 / 6
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| Tekijä: | Krishnan, J. Schauer, P.C. |
| Otsikko: | The differentiation of quality among auditors: evidence from the not-for-profit sector |
| Lehti: | Auditing: A Journal of Practice and Theory
2000 : FALL, VOL. 19:2, p. 9-25 |
| Asiasana: | AUDITING NON-PROFIT ORGANIZATIONS QUALITY |
| Kieli: | eng |
| Tiivistelmä: | The association between auditor size and audit quality is examined for a sample of not-for-profit (NFP) entities. The audit quality measure is based on the entities' compliance with eight GAAP reporting requirements. The numbers on compliance supports policymakers' contention (prior to the recent issuance of three new statements) that reporting by NFPs was inconsistent. Of the eight reporting requirements examined, noncompliance is highest for those that pertain specifically to NFPs, for example, disclosures about pledges and donated materials. |
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