Is there an epidemic of underauditing?

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In spite of a rash of accounting problems, strategic moves by accounting firms are taking them away from a commitment to external auditing. That means accounting manipulations and securities fraud may be rising — at a time when the large accounting firms are less prepared to ferret it out.

Original languageEnglish (US)
Pages (from-to)23-35
Number of pages13
JournalJournal of Corporate Accounting and Finance
Issue number1
StatePublished - Sep 1 1998

All Science Journal Classification (ASJC) codes

  • Accounting
  • Economics, Econometrics and Finance(all)


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