The Association between Earnings Quality and Regulatory Report Opinions in the Accounting Industry
We compare the outcome of two different information systems – self regulation versus private sector regulation – in the accounting industry. Under the Sarbanes-Oxley Act, Public Company Accounting Oversight Board (PCAOB) inspections replaced American Institute of Certified Public Accountants (AICPA)...
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| Main Authors: | , |
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2006
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/164 https://ink.library.smu.edu.sg/context/soa_research/article/1163/viewcontent/Gunny_Zhang_HKUST.pdf |
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| Institution: | Singapore Management University |
| Language: | English |