Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5107800 | Research in Accounting Regulation | 2017 | 11 Pages |
Abstract
We use a philosophy of science approach, including concepts such as information integrity, feedback vs. measurement, static vs. dynamic measures, and look back and look-forward dimensions to evaluate and critique the 2015 Public Company Accounting Oversight Board (PCAOB) Concept Release on Audit Quality Indicators. Toward the end, we also provide a list of potential topics worthy of further examination.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Sridhar Ramamoorti, Dorsey L. Jr., George W. Jr.,