NICKELL, Erin Burrell; EUTSLER, Jared. PRACTICE VS. APPEARANCE: UNDERSTANDING REGULATORY ACTIONS AGAINST AUDITORS FOR INSUFFICIENT PROFESSIONAL SKEPTICISM. Journal of Accounting, Ethics & Public Policy, JAEPP, [S. l.], v. 22, n. 2, p. 239, 2023. DOI: 10.60154/jaepp.2021.v22n2p239. Disponível em: https://jaepp.org/index.php/jaepp/article/view/65. Acesso em: 27 apr. 2026.