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Keywords: Audit market concentration
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2015) 30 (1): 34–55.
Published: 05 January 2015
... explores the prerequisites for internal auditing to move more successfully into the corporate governance space, which is to do with: Standards Internal audit Assurance Board assurance Gatekeepers Third line of defence Audit market concentration Internal audit opinions Financial regulation M4...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2013) 28 (8): 708–734.
Published: 30 August 2013
... with a Big 4 industry specialist to signal a positive perception about financial reporting and audit quality. © Emerald Group Publishing Limited 2013 Andersen Industry specialization Auditor switching Involuntary auditor change Audit fees Audit market concentration Price‐gouging...
