A summary of research and enforcement release evidence on confirmation use and effectiveness

Keyphrases

• Academic Research 100%
• Response Rate 50%
• Key Barriers 50%
• Detecting Errors 50%
• Error Bias 50%
• Public Company Accounting Oversight Board (PCAOB) 50%
• Directional Bias 50%
• Audit Evidence 50%
• Management Assertions 50%
• Auditees 50%
• International Auditing 50%
• Low Response 50%

Social Sciences

• Public Company 100%

Economics, Econometrics and Finance

• Public Company 100%