Article ID Journal Published Year Pages File Type
5107800 Research in Accounting Regulation 2017 11 Pages PDF
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
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