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PCAOB Inspections: Auditor Violations and Client Characteristics
Auditing Sarbanes-Oxley PCAOB inspection reports client characteristics
2010/10/18
The Sarbanes-Oxley Act (SOX) was passed in 2002 to apply new controls over financial
reporting for publicly traded companies in the United States. SOX established the Public
Company Accounting Overs...
Conflict of Interests, Alien Factor and Auditor Switches—Empirical Evidences from Chinese Capital Markets
auditor switches audit opinions conflict of interests
2007/7/4
In the audit market of China, it is of theoretical and empirical importance to research the determinants of auditor switches. Using data selected from the 2003 and 2004 annual reports, we analyze the ...
The Comptroller and Auditor General of India is to enhance accountability of the executive to the Parliament and State Legislatures by carrying out audits in the public sector and providing accounting...