How should the auditors be audited? Comparing the PCAOB Inspections with the AICPA Peer Reviews
成果类型：
Article
署名作者：
DeFond, Mark L.
署名单位：
University of Southern California
刊物名称：
JOURNAL OF ACCOUNTING & ECONOMICS
ISSN/ISSBN：
0165-4101
DOI：
10.1016/j.jacceco.2009.04.003
发表日期：
2010
关键词：
摘要：
In their investigation of the new PCAOB Inspections, Lennox and Pittman [Lennox, C., Pittman, J., 2009. Auditing the auditors: evidence on the recent reforms to the external monitoring of the audit firms. Journal of Accounting and Economics, forthcoming] address one of the most important and controversial features of the recent shift from self-regulation to government regulation in the US audit markets. In this paper 1 attempt to place their investigations into the broader auditing and regulatory literature, Critique what we learn and do not learn from their analysis, and make Suggestions for future related research. (C) 2009 Published by Elsevier B.V.
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