Ethical Dilemmas Behind The Unsmoothed Framework Of The National Public Oversight Bodies
Perspectives in Financial Governance and Accounting: 42FIN 2023
The aim of Public Oversight Bodies (POBs) is to improve firms’ audit quality through inspections of audit engagements. Nonetheless, the effectiveness of specific actions of POBs is yet to be documented in the literature. By using a hand-collected data on the framework of POB inspection…