haku: @journal_id 1686 / yhteensä: 96
viite: 42 / 96
| Tekijä: | Francis, J.R. |
| Otsikko: | What do we know about audit quality? |
| Lehti: | British Accounting Review
2004 : DEC, VOL. 36:4, p. 345-368 |
| Asiasana: | Accounting Auditing Quality |
| Kieli: | eng |
| Tiivistelmä: | The article takes a look at empirical research over the past 25 years, mainly from the United States. The purpose is to evaluate what we currently know about audit quality with respect to publicly listed companies. In the review, among other things, the author finds that outright audit failure rates are infrequent and audit fees are quite small. This indicates that there may be an acceptable level of audit quality at a relatively low cost. |
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