PCAOB Inspection Reports and Audit Quality

• المؤلفون الرئيسيون: GUNNY, Katherine A., ZHANG, Tracey Chunqi
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2013
• الموضوعات: Accounting; Corporate Finance
• الوصول للمادة أونلاين: 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

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...