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...
محفوظ في:
المؤلفون الرئيسيون: | GUNNY, Katherine A., ZHANG, Tracey Chunqi |
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التنسيق: | text |
اللغة: | English |
منشور في: |
Institutional Knowledge at Singapore Management University
2013
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الموضوعات: | |
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 |
الوسوم: |
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المؤسسة: | Singapore Management University |
اللغة: | English |
مواد مشابهة
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When the PCAOB talks, who listens? Evidence from client firm reaction to adverse, GAAP deficient PCAOB inspection reports
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