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Standard-setting in auditing: Insights from PCAOB inspections
16 references·0 citing·36 second hop
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References

  • 1985Positive Accounting Theory5,837 cited
  • 1999The Audit Society: Rituals of Verification3,583 cited
  • 1998The Audit Society: Rituals of Verification3,575 cited
  • 2010A World of Standards but not a Standard World: Toward a Sociology of Standards and Standardization1,226 cited
  • 2002A World of Standards787 cited
  • 2016The utopia of rules. On technology, stupidity, and the secret joys of bureaucracy755 cited
  • 2007The Goals and Promise of the Sarbanes–Oxley Act435 cited
  • 2012The Dynamics of Standardization: Three Perspectives on Standards in Organization Studies392 cited
  • 2009Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms331 cited
  • 2015The Utopia of Rules: On Technology, Stupidity, and the Secret Joys of Bureaucracy314 cited
  • 2016Do PCAOB Inspections Improve the Quality of Internal Control Audits?287 cited
  • 2009PCAOB inspection reports and audit quality233 cited
  • 2005Rules that Many Use: Standards and Global Regulation229 cited
  • 2014SOX after Ten Years: A Multidisciplinary Review227 cited
  • 2018PCAOB Inspections: Public Accounting Firms on “Trial”226 cited

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  • 2011Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space193 cited
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