The effect of PCAOB inspections on corporate innovation: Evidence from deficiencies about the valuation of intangibles

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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Bibliographic Details
Main Author: KIM, Jungbae
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2024
Subjects:
PCAOB
Innovation
Intangibles
Impairments
M&A
R&D
Accounting
Corporate Finance
Technology and Innovation
Online Access: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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Institution: Singapore Management University
Language: English

Internet

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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