Open AccessThe Continuing Evolution of Auditor Reporting in the Broker-Dealer Industry: Issues and Opportunities
Author(s) -
Zachary T Kowaleski,
Nathan H. Can,
Anne L. Schnader,
Jean C. Bedard
Publication year - 2018
Publication title -
current issues in auditing
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.274
H-Index - 11
ISSN - 1936-1270
DOI - 10.2308/ciia-52176
Subject(s) - audit , interim , accounting , business , generally accepted auditing standards , auditor independence , quality (philosophy) , listed company , joint audit , internal audit , political science , law , accounting information system , philosophy , financial accounting , epistemology
SUMMARY Over the past decade, there have been significant changes to the regulatory environment for broker-dealer (BD) audits, as it shifted from private to public oversight. These changes unfolded...
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