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Volumn 3, Issue 2, 2009, Pages

Analysis of peer review reports: A focus on deficiencies of the top 20 triennially inspected firms

Author keywords

[No Author keywords available]

Indexed keywords


EID: 80052778694     PISSN: None     EISSN: 19361270     Source Type: Journal    
DOI: 10.2308/ciia.2009.3.2.A1     Document Type: Review
Times cited : (5)

References (15)
  • 1
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    • When the PCAOB talks, who listens? Evidence from client firm reaction to adverse, seriously deficient PCAOB inspection reports
    • Working paper presented at the, August 3
    • Abbott, L. J., K. Gunny, and T. Zhang. 2008. When the PCAOB talks, who listens? Evidence from client firm reaction to adverse, seriously deficient PCAOB inspection reports. Working paper presented at the 2008 AAA Annual Meeting, August 3.
    • (2008) 2008 AAA Annual Meeting
    • Abbott, L.J.1    Gunny, K.2    Zhang, T.3
  • 2
    • 33751585127 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA), Statement on Auditing Standard No. 85. New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1997. Management Representations. Statement on Auditing Standard No. 85. New York, NY: AICPA.
    • (1997) Management Representations
  • 3
    • 80052768633 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA), Statement on Auditing Standard No. 103. New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 2005. Audit Documentation. Statement on Auditing Standard No. 103. New York, NY: AICPA.
    • (2005) Audit Documentation
  • 4
    • 41849094041 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA), New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 2006a. Smaller Firm PCAOB Inspection Deficiency Analysis. New York, NY: AICPA.
    • (2006) Smaller Firm PCAOB Inspection Deficiency Analysis
  • 5
    • 80052776970 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA), Statement on Auditing Standard No. 108. New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 2006b. Planning and Supervision. Statement on Auditing Standard No. 108. New York, NY: AICPA.
    • (2006) Planning and Supervision
  • 7
    • 41849145306 scopus 로고    scopus 로고
    • Which companies were tripped up? When accounting overseer hit the books, the names weren't named-Until now
    • September 10
    • Gullapalli, D. 2004. Which companies were tripped up? When accounting overseer hit the books, the names weren't named-Until now. The Wall Street Journal (September 10): C3.
    • (2004) The Wall Street Journal
    • Gullapalli, D.1
  • 8
    • 41849106139 scopus 로고    scopus 로고
    • PCAOB inspections of smaller CPA firms: Initial evidence from inspection reports
    • June
    • Hermanson, D. R., R. W. Houston, and J. C. Rice. 2007. PCAOB inspections of smaller CPA firms: Initial evidence from inspection reports. Accounting Horizons 21 (June): 137-152.
    • (2007) Accounting Horizons , vol.21 , pp. 137-152
    • Hermanson, D.R.1    Houston, R.W.2    Rice, J.C.3
  • 9
    • 27744510603 scopus 로고    scopus 로고
    • The credibility of self regulation: Evidence from the accounting profession's peer review program
    • Hilary, G., and C. Lennox. 2005. The credibility of self regulation: Evidence from the accounting profession's peer review program. Journal of Accounting and Economics 40 (1-3): 211-229.
    • (2005) Journal of Accounting and Economics , vol.40 , Issue.1-3 , pp. 211-229
    • Hilary, G.1    Lennox, C.2
  • 10
    • 77249159671 scopus 로고    scopus 로고
    • Public Company Accounting Oversight Board (PCAOB), Auditing Standard No. 3. Washington, D.C.: PCAOB
    • Public Company Accounting Oversight Board (PCAOB). 2004. Audit Documentation. Auditing Standard No. 3. Washington, D.C.: PCAOB.
    • (2004) Audit Documentation
  • 11
    • 82355191231 scopus 로고    scopus 로고
    • Report on the PCAOB's 2004, 2005, and 2006, Public Company Accounting Oversight Board (PCAOB), Available at
    • Public Company Accounting Oversight Board (PCAOB). 2007. Report on the PCAOB's 2004, 2005, and 2006 Inspections of Domestic Triennially Inspected Firms. Available at: http://www.pcaob.org/Inspections/Other/2007/10-22_4010_Report.pdf.
    • (2007) Inspections of Domestic Triennially Inspected Firms
  • 12
    • 79961078570 scopus 로고    scopus 로고
    • Audit quality in the post-Sarbanes audit environment: What your auditing students must know about the PCAOB inspection process
    • Riley, R. R., J. G. Jenkins, P. Y. Roush, and J. C. Thibodeau. 2008. Audit quality in the post-Sarbanes audit environment: What your auditing students must know about the PCAOB inspection process. Current Issues in Auditing 2 (2): A17-A25.
    • (2008) Current Issues in Auditing , vol.2 , Issue.2
    • Riley, R.R.1    Jenkins, J.G.2    Roush, P.Y.3    Thibodeau, J.C.4
  • 13
    • 41849148923 scopus 로고    scopus 로고
    • PCAOB finds hefty KPMG audit errors
    • September 30, Available at
    • Taub, S. 2005. PCAOB finds hefty KPMG audit errors. CFO (September 30). Available at: http://www.cfo.com/ article.cfm/4479843/c_4480310?f_TodayInFinance_Inside.
    • (2005) CFO
    • Taub, S.1
  • 14
    • 41849127773 scopus 로고    scopus 로고
    • Board is critical of Deloitte audits
    • October 7
    • Weil, J. 2005a. Board is critical of Deloitte audits. The Wall Street Journal (October 7): C3.
    • (2005) The Wall Street Journal
    • Weil, J.1
  • 15
    • 41849127773 scopus 로고    scopus 로고
    • PricewaterhouseCoopers, Ernst draw criticism
    • November 18
    • Weil, J. 2005b. PricewaterhouseCoopers, Ernst draw criticism. The Wall Street Journal (November 18): C3.
    • (2005) The Wall Street Journal
    • Weil, J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.