Panel discussion: A multi-stakeholder perspective on audit quality and audit research
نویسندگان
چکیده
منابع مشابه
Research, audit and quality improvement.
PURPOSE The purpose of this article is to clarify the distinction between research and audit, and propose appropriate regulatory arrangements for audit and related activities. DESIGN/METHODOLOGY/APPROACH The methods used were literature reviews and conceptual analysis. FINDINGS Research and audit overlap in various ways, but differ in terms of their purposes and the risks likely to be encou...
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ژورنال
عنوان ژورنال: Maandblad Voor Accountancy en Bedrijfseconomie
سال: 2016
ISSN: 0924-6304
DOI: 10.5117/mab.90.31361