Essays on audit quality
Abstract The only observable outcome of the audit process is normally the issued audit report, which, at least in its standard form, does not contain much information about audit quality (Balsam et al. 2003). Auditor quality is multidimensional and inherently unobservable, and there is no single a...
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| Format: | Doctoral Thesis |
| Language: | English |
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University of Oulu
2009
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| Online Access: | http://urn.fi/urn:isbn:9789514292927 http://nbn-resolving.de/urn:isbn:9789514292927 |