...-setting process. Audit quality Harmonization Regulation ISAs Group audits This paper continues to examine comment letters (CLs), the standard-setting process and the formulation of the final standard in the case of audits of less complex entities (LCEs). Hence, this article extends...

... of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Audit quality Harmonization Regulation ISAs The objective of this article is to extend the debate on audit quality in the less complex entity (LCE) context by analyzing comment letters submitted...

... approaches to measurement. Comparability Harmonization Measurement Empirical financial accounting Survey Journal of Accounting Literature 39 (2017) 1 22 Contents lists available at ScienceDirect Journal of Accounting Literature journal homepage: www.elsevier.com/locate/acclit Output-based...