Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation
This study uses the slippery-slope framework to understand how an oversight regulator's enforcement style influences audit firm compliance. Using data from interviews with audit regulators and audit partners, we find that partners perceive the regulator's enforcement style has shifted from...
Main Authors: | Dowling, C. (Author), Knechel, W.R (Author), Moroney, R. (Author) |
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Format: | Article |
Language: | English |
Published: |
Blackwell Publishing
2018
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Subjects: | |
Online Access: | View Fulltext in Publisher |
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