Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections
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DOI: 10.1016/j.jacceco.2018.09.001
Abstract: This study investigates the degree of concordance between fifteen measures of audit quality used in academia and two measures of audit process quality determined either by audit firms’ internal inspections or by Public Company Accounting… read more here.
Keywords: internal inspections; audit quality; quality; measures audit ... See more keywords