Audit quality and inspection in the Netherlands: The importance of an intellectual approach to experiential learning and practice advancement1

Recent reported failings of audit practice and the extent of fines and sanctions issued against major audit firms in the Netherlands have resulted in severe criticism of the Dutch accounting profession. This paper contemplates how a noted Dutch tradition of excellence in auditing has shifted to one...

Full description

Bibliographic Details
Main Authors: Christopher Humphrey, Mary Canning, Brendan O'Dwyer
Format: Article
Language:English
Published: Pensoft 2018-03-01
Series:MAB
Subjects:
Online Access:https://mab-online.nl/article/24418/download/pdf/