When the PCAOB talks, who listens? Evidence from stakeholder reaction to GAAP-deficient PCAOB inspection reports of small auditors

• Main Authors: Abbott, Lawrence J., Gunny, Katherine A., ZHANG, Tracey Chunqi
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2013
• Subjects: audit quality signals; PCAOB inspection process; Accounting; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/1071; https://ink.library.smu.edu.sg/context/soa_research/article/2070/viewcontent/When_the_PCAOB_talks.pdf
• Institution: Singapore Management University

Section 104 of the Sarbanes-Oxley Act (SOX) created the Public Company Accounting Oversight Board (PCAOB). The PCAOB conducts inspections of registered public accounting firms that provide audits for publicly traded companies. The results of the inspection process are summarized in publicly availabl...