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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| Main Authors: | , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2013
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| 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 |