Audit Deficiencies in the PCAOB´s Inspections Reports: An Analysis in Brazilian and North American Audit Firms
The study analyzes the PCAOB´s inspections conducted in Brazilian and U.S.A auditing firms. With a number of implications over financial reporting as Sarbanes Oxley Act (SOX) of 2002 was created the PCAOB to conduct inspections of audit firms. For this, we developed the research applying content ana...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio de Janeiro
2015-12-01
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| Series: | Revista Sociedade, Contabilidade e Gestão |
| Subjects: | |
| Online Access: | http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/2649/2218 |