SCOPUS 정보 검색 플랫폼

Volumn 26, Issue 2, 2007, Pages 167-181

Engagement quality reviews: A comparison of audit firm practices

Author keywords

Concurring partner review; Engagement quality review

Indexed keywords

EID: 42149165435 PISSN: 02780380 EISSN: 15587991 Source Type: Journal
DOI: 10.2308/aud.2007.26.2.167 Document Type: Article

Times cited : (45)

References (11)

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- American Institute of Certified Public Accountants
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2
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- Working paper, Georgia State University
- Epps, K., and W. F. Messier, Jr. 2006. Improving the effectiveness of engagement quality review. Working paper, Georgia State University.
- (2006) Improving the effectiveness of engagement quality review
- Epps, K.¹ Messier Jr., W.F.²

3
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- Problem-centered research and knowledge-based theory in the professional accounting setting
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- (1993) Accounting, Organizations, and Society , vol.18 , Issue.5 , pp. 451-466
- Gibbins, M.¹ Jamal, K.²

4
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- Concurring partner review revisited
- Mautz, R. K., and L. W. Matusiak. 1988. Concurring partner review revisited. Journal of Accountancy 165 (3): 56-63.
- (1988) Journal of Accountancy , vol.165 , Issue.3 , pp. 56-63
- Mautz, R.K.¹ Matusiak, L.W.²

5
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- The standard of objectivity for internal auditors: Memory and bias effects
- Plumlee, R. D. 1985. The standard of objectivity for internal auditors: Memory and bias effects. Journal of Accounting Research 23 (2): 683-699.
- (1985) Journal of Accounting Research , vol.23 , Issue.2 , pp. 683-699
- Plumlee, R.D.¹

6
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- Professional Liability Underwriting Society
- Professional Liability Underwriting Society. 2002. Symposium: Perception, risk management greatest concerns for accounting firms in post-Enron era.
- (2002) Symposium: Perception, risk management greatest concerns for accounting firms in post-Enron era

7
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- Public Company Accounting Oversight. Board. 2004. Potential standard - Engagement quality reviews. Discussion paper. June 21-22. Washington, D.C.: PCAOB.
- Public Company Accounting Oversight. Board. 2004. Potential standard - Engagement quality reviews. Discussion paper. June 21-22. Washington, D.C.: PCAOB.

8
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- _. 2005. Panel discussion - Engagement quality reviews in smaller registered forms. Discussion paper. October 5-6. Washington, D.C.: PCAOB.
- _. 2005. Panel discussion - Engagement quality reviews in smaller registered forms. Discussion paper. October 5-6. Washington, D.C.: PCAOB.

9
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- U.S. House of Representatives, Committee on Financial Services. 2002. Sarbanes-Oxley Act of 2002. Public Law No. 1.07-204. Washington, D.C.: Government Printing Office.
- U.S. House of Representatives, Committee on Financial Services. 2002. Sarbanes-Oxley Act of 2002. Public Law No. 1.07-204. Washington, D.C.: Government Printing Office.

10
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- Concurring partner review: Does involvement in audit planning affect objectivity
- Schneider, A., B. K. Church, and R. J. Ramsay. 2003. Concurring partner review: Does involvement in audit planning affect objectivity. Research in Accounting Regulation 16: 185-195.
- (2003) Research in Accounting Regulation , vol.16 , pp. 185-195
- Schneider, A.¹ Church, B.K.² Ramsay, R.J.³

11
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- Securities and Exchange Commission SEC, Washington, D.C, Government Printing Office
- Securities and Exchange Commission (SEC). 1996-2004. Accounting and Auditing Enforcement Releases. Washington, D.C.: Government Printing Office.
- (1996) Accounting and Auditing Enforcement Releases

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