haku: @author DeFond, M.L. / yhteensä: 5
viite: 3 / 5
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.
SCIMA tietueen numero: 271003
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