Audit Deficiencies in the PCAOB´s Inspections Reports: An Analysis in Brazilian and North American Audit Firms

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...

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Bibliographic Details
Main Authors: Paulo Roberto da Cunha, Franciele Wrubel, Tânia Cristina Chiarello
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio de Janeiro 2015-12-01
Series:Revista Sociedade, Contabilidade e Gestão
Subjects:
Auditing
PCAOB inspections
deficiencies in audit
Sarbanes Oxley
Online Access:http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/2649/2218

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