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Kecia Williams Smith

As seen in: Wiley Online Library, Elsevier
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Articles

Auditors’ Response to Client Corruption: Evidence From Google Document Frequency

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By Jennifer Joe, Kecia Williams Smith, Henry Wang, Nerissa C. Brown
| Wiley Online Library Verified
1 Introduction High-profile cases of public companies’ violations of laws and regulations that do not meet the “direct and material” rule in existing auditing standards have concerned US regulators, lawmakers, and investors about auditors’ efforts and responsibilities to report (publicly) on corporate illegal activity (PCAOB 2018).
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