The Association between Earnings Quality and Regulatory Report Opinions in the Accounting Industry

• Main Authors: Zhang, Tracey Chunqi, Gunny, Katherine
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2006
• Subjects: PCAOB; Self-regulation; Sarbanes-Oxley Act; Earnings Management; Earnings Quality; Accounting; Finance and Financial Management
• 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
• Institution: Singapore Management University

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)...