The Association between Earnings Quality and Regulatory Report Opinions in the Accounting Industry - Evidence from Aicpa Peer Review and Pcaob Inspection

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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Bibliographic Details
Main Authors: Zhang, Tracey Chunqi, Gunny, Katherine
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2007
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research/227
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Institution: Singapore Management University
Language: English

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