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

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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書目詳細資料
Main Authors:	Zhang, Tracey Chunqi, Gunny, Katherine
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2007
主題:	Accounting Finance and Financial Management Portfolio and Security Analysis
在線閱讀:	https://ink.library.smu.edu.sg/soa_research/227
標簽:	添加標簽沒有標簽, 成為第一個標記此記錄!

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