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Research Article
Maandblad voor Accountancy en Bedrijfseconomie 95(1/2): 17-31
https://doi.org/10.5117/mab.95.56820 (10 Mar 2021)
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  • Article title
  • Abstract
  • Keywords
  • Relevance for practice
  • 1. Introduction
  • 2. The nature of auditing and the need for audit quality information
  • 3. Measuring greater assurance
    • 3.1 Restatements
    • 3.2 Lawsuits against audit firms and audit partners
    • 3.3 Accounting and Auditing Enforcement Releases
    • 3.4 Going concern opinions
    • 3.5 Inspection outcomes
    • 3.6 Stakeholder feedback
    • 3.7 Values, ethics and attitudes
  • 4. Financial reporting quality
    • 4.1 Public companies
    • 4.2 Private Companies
    • 4.3 Collecting data from PDFs
    • 4.4 Filing financial statements and enforcement
  • 5. Financial reporting system and innate characteristics
    • 5.1 Client acceptance and risk assessment
    • 5.2 Internal control deficiencies
    • 5.3 Audit effort
    • 5.4 Specialists involved and consultations
    • 5.5 Identified audit misstatements
  • 6. Concluding remarks
  • Acknowledgements
  • References
  • Appendix A
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