PCAOB Inspection Reports and Audit Quality

With the creation of the Public Company Accounting Oversight Board (PCAOB), audit firm oversight shifted away from self-regulation to independent regulation. The inspections program is the central feature of the PCAOB. We examine whether PCAOB inspections are able to distinguish actual audit quality...

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Bibliographic Details
Main Authors: GUNNY, Katherine A., ZHANG, Tracey Chunqi
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2013
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research/922
https://ink.library.smu.edu.sg/context/soa_research/article/1921/viewcontent/PCAOB_inspection_reports_and_audit_quality__1_.pdf
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Institution: Singapore Management University
Language: English