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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書目詳細資料
主要作者:	KIM, Jungbae
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2024
主題:	PCAOB Innovation Intangibles Impairments M&A R&D Accounting Corporate Finance Technology and Innovation
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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