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Keywords: Audit quality indicators
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Journal Articles
Audit quality indicators: perceptions of junior-level auditors
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2016) 31 (8-9): 949–980.
Published: 05 September 2016
...Veena L. Brown; Jodi L. Gissel; Daniel Gordon Neely Purpose In an effort to develop an audit quality (AQ) framework specific to the US audit market, the Public Company Accounting Oversight Board (PCAOB) recently issued a concept release proposing 28 audit quality indicators (AQIs) along three...
