Auditing the auditors:Evidence on the recent reforms to the external monitoring of audit firms

By Clive Lennox, Jeffrey A. Pittman. 2010

302 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/2aa579ad5a45b433edbca433678954177700bd59

How researchers see this paper

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In Accounting

1. Daniel Aobdia
2. C. Humphrey
3. Margaret Woods
4. Mark L. Defond
5. A. Loft
6. Asad Kausar
7. Phillip T. Lamoreaux
8. Jere R. Francis

Citations in the corpus

• The impact of the pcaob individual engagement inspection process-preliminary evidence (2018, background): “review program, started in the 1970s (e.g., Hermanson, Houston and Rice, 2007; Lennox and Pittman, 2010).”
• Regulating Audit beyond the Crisis: A Critical Discussion of the EU Green Paper (2011, methodology): “AuRC Audit Regulatory Committee (EU) EC European Commission EGAOB European Group of Auditors Oversight Bodies EU European Union FRC Financial Reporting Council (UK) GPPS Global Public Policy Symposium IAASB International Auditing and Assurance Standards Board IFAC International Federation of Account”
• How should the auditors be audited? Comparing the PCAOB Inspections with the AICPA Peer Reviews (2010, background): “ecall from Lennox and Pittman (2009) that the AICPA Peer Reviews continue to be required post-SOX for audit firms that voluntarily join the AICPA.”