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A Summary of 10 Years of PCAOB Research: What Have We Learned? · Study

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PreprintA Summary of 10 Years of PCAOB Research: What Have We Learned?

John L. Abernathy2013

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Preprintgreen2013

A Summary of 10 Years of PCAOB Research: What Have We Learned?

John L. Abernathy · Michael Barnes · Chad M. Stefaniak

27 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Regulation and Compliance Studies Corporate Governance and Financial Management

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References

2006SOX Section 404 Material Weakness Disclosures and Audit Fees 2011The effect of SOX on small auditor exits and audit quality 2009Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms 2009PCAOB inspection reports and audit quality 2005The credibility of self-regulation: Evidence from the accounting profession's peer review program 2012When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors 2011The effect of PCAOB inspections on Big 4 audit quality 2011Are PCAOB-Identified Audit Deficiencies Associated with a Change in Reporting Decisions of Triennially Inspected Audit Firms?

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2018The impact of client information technology capability on audit pricing

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2013A summary of 10 years of PCAOB research: What have we learned?✩article · 18 shared references 2016From peer review to PCAOB inspections: Regulating for audit quality in the U.S.article · 15 shared references 2020PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firmsarticle · 14 shared references 2016The Unintended Consequences of the Frequency of PCAOB Inspectionarticle · 13 shared references 2018No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality?article · 12 shared references 2017How Do Risk-Based Inspections Impact Auditor Behavior? Experimental Evidence on the PCAOB's Processarticle · 11 shared references

Details

Year2013

Typepreprint

Published2013-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations27

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.2239432

openalex_workW1978291174

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