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Keywords: D72
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2026) 41 (2): 269–298.
Published: 20 February 2025
... 22 01 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Comment letters Lobbying Critical audit matters Audit report reform PCAOB audit standards D72 M42 M48 JEL Code D72 M42 M48 D72 M42 M48...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2016) 31 (4-5): 492–511.
Published: 04 April 2016
... audit institutions D72 H83 Supreme audit institutions (SAIs) are of increasing importance, and, as the seminal works of Michael Power and others have shown (Frey, 1994 ; Power, 1994 , 1997), are crucial when it comes to auditing the executive. However, in spite of their emergent...
