Quality Determinants of Independent Audits of Banks
Since DeAngelo's study (1981) on audit quality, the latter has been a topic well discussed in the international accounting literature; however, there is little evidence about audit quality in the financial market. In Brazil, studies on audit quality began only in the 2000s, although without a s...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Universidade de São Paulo
2015-04-01
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Series: | Revista Contabilidade & Finanças |
Subjects: | |
Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772015000100043&lng=en&tlng=en |