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)...
Saved in:
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 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Institution: | Singapore Management University |
Language: | English |
Similar Items
-
The Association between Earnings Quality and Regulatory Report Opinions in the Accounting Industry
by: Zhang, Tracey Chunqi, et al.
Published: (2006) -
PCAOB Inspection Reports and Audit Quality
by: GUNNY, Katherine A., et al.
Published: (2013) -
When the PCAOB talks, who listens? Evidence from client firm reaction to adverse, GAAP deficient PCAOB inspection reports
by: ABBOTT, Lawrence J., et al.
Published: (2012) -
When the PCAOB Talks, Who Listens? Evidence from Client Firm Reaction to Adverse, GAAP Deficient PCAOB Inspection Reports
by: Abbott, Lawrence J., et al.
Published: (2008) -
When the PCAOB Talks, Who Listens? Evidence from Client Firm Reaction to Adverse, GAAP-Deficient PCAOB Inspection Reports
by: Abbott, Lawrence J., et al.
Published: (2008)