Open AccessAuditor Style and Financial Statement Comparability
Author(s) -
Jere R. Francis,
Matt Pinnuck,
Olena V. Watanabe
Publication year - 2013
Publication title -
the accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 5.678
H-Index - 156
eISSN - 1558-7967
pISSN - 0001-4826
DOI - 10.2308/accr-50642
Subject(s) - accounting , audit , comparability , business , financial statement , enforcement , accrual , big four , sample (material) , audit evidence , earnings , auditor independence , walk through test , joint audit , earnings management , internal audit , political science , chemistry , mathematics , chromatography , combinatorics , law
The term “audit style” is used to characterize the unique set of internal working rules of each Big 4 audit firm for the implementation of auditing standards and the enforcement of GAAP w...
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