Zabihollah Rezaee, John Abernathy, Monika Causholli, Paul N Michas, Pamela B Roush, Stephen Rowe, Uma K Velury
Current Issues in Auditing,Vol. 10, Issue 1, Pages: C11-C27.
On July 1, 2015, the Public Accounting Oversight Board (PCAOB) issued its Concept Release seeking comments by September 29, 2015 on a portfolio of 28 potential Audit Quality Indicators (AQIs). The Auditing Standards Committee of the Auditing Section of the American Accounting Association is pleased to provide comments on the PCAOB Rulemaking Docket Matter No. 041. The committee wholeheartedly supports the development, implementation, and disclosure of AQIs, and commends the PCAOB for its …