PCAOB inspections of smaller CPA firms: initial evidence from inspection reports

Article Abstract:

The analysis of inspection reports of of smaller audit firms in the United States, to determine the trends of the inspection of audit firms by the Public Company Accounting Oversight Board, is presented. The summary of the audit deficiencies of these firms is presented, besides the future trends of research on accounting practices.

Accounting Methods, Interpretation and construction, Accounting

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Auditor communications with the audit committee and the board of directors: policy recommendations and opportunities for future research

Article Abstract:

The impact of the communication between internal audit committees, boards of directors and external auditors on the quality of corporate financial reports is examined. The effect of the trends of corporate governance, on the preparation of internal control reports by the board of directors, is described.

Reporting & Disclosure, Evaluation, Corporate governance, Financial statements

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Auditing related party transactions: a literature overview and research synthesis

Article Abstract:

The analysis of the research on the auditing of party related transactions, for the inclusion of the same in the project of Public Company Accounting Oversight Board, is presented.

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