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...
محفوظ في:
| المؤلف الرئيسي: | |
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| التنسيق: | text |
| اللغة: | English |
| منشور في: |
Institutional Knowledge at Singapore Management University
2024
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| الموضوعات: | |
| الوصول للمادة أونلاين: | https://ink.library.smu.edu.sg/soa_research/1997 https://ink.library.smu.edu.sg/context/soa_research/article/3024/viewcontent/SSRN_Version.pdf |
| الوسوم: |
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