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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格式: | text |
語言: | English |
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Institutional Knowledge at Singapore Management University
2007
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在線閱讀: | https://ink.library.smu.edu.sg/soa_research/227 |
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機構: | Singapore Management University |
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