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| Tekijä: | DeFond, M.L. |
| Otsikko: | How should the auditors be audited? Comparing the PCAOB Inspections with the AICPA Peer Reviews |
| Lehti: | Journal of Accounting & Economics
2010 : FEB, VOL. 49:1-2, p. 104-108 |
| Asiasana: | auditors regulations accounting law USA |
| Kieli: | eng |
| Tiivistelmä: | Lennox and Pittman address one of the most important and controversial features of the recent shift from self-regulation to government regulation in the US audit markets in their investigation of the new PCAOB Inspections (Lennox, C., Pittman, J., 2009. Auditing the auditors: evidence on the recent reforms to the external monitoring of the audit firms. Journal of Accounting and Economics, forthcoming). This study attempts to place their investigations into the broader auditing and regulatory literature, critiques what is learned and what is not from their analysis, and makes suggestions for future related research. |
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