Matches in SemOpenAlex for { <https://semopenalex.org/work/W2171049558> ?p ?o ?g. }
Showing items 1 to 61 of
61
with 100 items per page.
- W2171049558 endingPage "A6" @default.
- W2171049558 startingPage "A1" @default.
- W2171049558 abstract "SUMMARY: In advance of the May 4 2010, inaugural meeting of the PCAOB’s Investor Advisory Group (IAG), I was asked (as were the other members of the IAG) to list the five items that I believe should be the PCAOB’s top priorities. My five items included (1) prioritizing inspections of foreign registered firms, particularly for those firms performing substantial portions of the audits of U.S. multinationals or, where legal obstacles remain, implement and rely on firm-based inspections of such foreign affiliates which are subject to detailed PCAOB inspection; (2) requiring registered firms (at least the six largest) to have independent members on firm governing boards and/or implement more rigorous PCAOB examination of the audit firm’s culture; (3) creating a national fraud center under the auspices of the PCAOB; (4) developing, measuring, and reporting on a listing of audit quality indicators; and (5) requiring the audit engagement partner to sign the audit report. In this commentary, I provide my insights and reasoning for each of these items." @default.
- W2171049558 created "2016-06-24" @default.
- W2171049558 creator A5015273498 @default.
- W2171049558 date "2010-01-01" @default.
- W2171049558 modified "2023-09-26" @default.
- W2171049558 title "Suggested Priorities for the PCAOB: A Statement at the Inaugural Meeting of the PCAOB’s Investor Advisory Group" @default.
- W2171049558 cites W2027907623 @default.
- W2171049558 cites W2146297097 @default.
- W2171049558 doi "https://doi.org/10.2308/ciia.2010.4.2.a1" @default.
- W2171049558 hasPublicationYear "2010" @default.
- W2171049558 type Work @default.
- W2171049558 sameAs 2171049558 @default.
- W2171049558 citedByCount "8" @default.
- W2171049558 countsByYear W21710495582012 @default.
- W2171049558 countsByYear W21710495582014 @default.
- W2171049558 countsByYear W21710495582016 @default.
- W2171049558 countsByYear W21710495582018 @default.
- W2171049558 countsByYear W21710495582019 @default.
- W2171049558 countsByYear W21710495582020 @default.
- W2171049558 crossrefType "journal-article" @default.
- W2171049558 hasAuthorship W2171049558A5015273498 @default.
- W2171049558 hasBestOaLocation W21710495581 @default.
- W2171049558 hasConcept C10138342 @default.
- W2171049558 hasConcept C111472728 @default.
- W2171049558 hasConcept C121955636 @default.
- W2171049558 hasConcept C138885662 @default.
- W2171049558 hasConcept C144133560 @default.
- W2171049558 hasConcept C199521495 @default.
- W2171049558 hasConcept C2779530757 @default.
- W2171049558 hasConcept C2779820595 @default.
- W2171049558 hasConcept C2993937409 @default.
- W2171049558 hasConceptScore W2171049558C10138342 @default.
- W2171049558 hasConceptScore W2171049558C111472728 @default.
- W2171049558 hasConceptScore W2171049558C121955636 @default.
- W2171049558 hasConceptScore W2171049558C138885662 @default.
- W2171049558 hasConceptScore W2171049558C144133560 @default.
- W2171049558 hasConceptScore W2171049558C199521495 @default.
- W2171049558 hasConceptScore W2171049558C2779530757 @default.
- W2171049558 hasConceptScore W2171049558C2779820595 @default.
- W2171049558 hasConceptScore W2171049558C2993937409 @default.
- W2171049558 hasIssue "2" @default.
- W2171049558 hasLocation W21710495581 @default.
- W2171049558 hasOpenAccess W2171049558 @default.
- W2171049558 hasPrimaryLocation W21710495581 @default.
- W2171049558 hasRelatedWork W1937783556 @default.
- W2171049558 hasRelatedWork W2155405916 @default.
- W2171049558 hasRelatedWork W2381327865 @default.
- W2171049558 hasRelatedWork W2765736703 @default.
- W2171049558 hasRelatedWork W2888034390 @default.
- W2171049558 hasRelatedWork W293545476 @default.
- W2171049558 hasRelatedWork W2985194302 @default.
- W2171049558 hasRelatedWork W3091872403 @default.
- W2171049558 hasRelatedWork W3119521567 @default.
- W2171049558 hasRelatedWork W3123163885 @default.
- W2171049558 hasVolume "4" @default.
- W2171049558 isParatext "false" @default.
- W2171049558 isRetracted "false" @default.
- W2171049558 magId "2171049558" @default.
- W2171049558 workType "article" @default.