{"title":"风险业务:评估PCAOB对审计事务所年度检查的风险检查报告的普遍性","authors":"Jared Eutsler","doi":"10.2308/ajpt-18-122","DOIUrl":null,"url":null,"abstract":"Existing research has found that the PCAOB inspection results of small (triennially inspected) audit firms provide incremental information about audit quality, but research has not documented a sim...","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"143 1","pages":"117-138"},"PeriodicalIF":2.7000,"publicationDate":"2020-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Risky Business: Assessing the Generalizability of the PCAOB's Risk-Based Inspection Reports for Annually Inspected Audit Firms\",\"authors\":\"Jared Eutsler\",\"doi\":\"10.2308/ajpt-18-122\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Existing research has found that the PCAOB inspection results of small (triennially inspected) audit firms provide incremental information about audit quality, but research has not documented a sim...\",\"PeriodicalId\":48142,\"journal\":{\"name\":\"Auditing-A Journal of Practice & Theory\",\"volume\":\"143 1\",\"pages\":\"117-138\"},\"PeriodicalIF\":2.7000,\"publicationDate\":\"2020-02-05\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Auditing-A Journal of Practice & Theory\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.2308/ajpt-18-122\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Auditing-A Journal of Practice & Theory","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.2308/ajpt-18-122","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Risky Business: Assessing the Generalizability of the PCAOB's Risk-Based Inspection Reports for Annually Inspected Audit Firms
Existing research has found that the PCAOB inspection results of small (triennially inspected) audit firms provide incremental information about audit quality, but research has not documented a sim...
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