The Influence of the Sarbanes-Oxley Act on Audit Quality: Evidence from Nonprofit Hospitals Subject to the Single Audit Act
This study uses an institutional theory perspective to examine whether significant changes to the audit work and engagement practices required under the Sarbanes-Oxley Act (SOX) lead to improved audit quality in nonprofit hospitals. Unlike their for-profit counterparts, nonprofit organizations have...
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Format: | Others |
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NSUWorks
2014
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Online Access: | http://nsuworks.nova.edu/hsbe_etd/74 http://nsuworks.nova.edu/cgi/viewcontent.cgi?article=1073&context=hsbe_etd |