Compliance with GAAS Reporting Standards: Evidence from a Positive Enforcement Program.
研究了1978至1987年间审计事务所对公认审计准则（GAAS）报告准则的遵守情况，利用俄勒冈州会计委员会的评估数据，分析了不合规程度随时间的变化、与事务所规模及客户类型的关系。
Abstract Examines the compliance with generally accepted auditing standards (GAAS) reporting standards from 1978 to 1987 using the evaluations of the Oregon State Board of Accountancy of audit firms. Change in substandard compliance across time; Substandard compliance and audit form size; Substandard compliance by client type; Accountancy board's positive enforcement program.