The effect of PCAOB inspections on corporate innovation: Evidence from deficiencies about the valuation of intangibles
I examine the economic consequences on corporate innovation when PCAOB inspections cite auditors for insufficient procedures in auditing the valuation of intangibles. I find that the clients of deficient auditors recognize larger and timelier impairments of intangibles, suggesting that affected audi...
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| 格式: | text |
| 語言: | English |
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Institutional Knowledge at Singapore Management University
2024
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| 在線閱讀: | https://ink.library.smu.edu.sg/soa_research/1997 https://ink.library.smu.edu.sg/context/soa_research/article/3024/viewcontent/SSRN_Version.pdf |
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| 機構: | Singapore Management University |
| 語言: | English |