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PCAOB Quality Control Inspection Reports and Auditor Reputation

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References

2005Audit Research after Sarbanes-Oxley678 cited
2007The Goals and Promise of the Sarbanes–Oxley Act435 cited
2008Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG389 cited
2011The effect of SOX on small auditor exits and audit quality356 cited
2009Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms331 cited
2002The Sarbanes-Oxley Act of 2002280 cited
2005Who Cares about Auditor Reputation?*261 cited
2009PCAOB inspection reports and audit quality233 cited
2005The credibility of self-regulation: Evidence from the accounting profession's peer review program193 cited
2012When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors185 cited
1996The imagery and reality of peer review in the U.S.: Insights from institutional theory171 cited
2003Who Cares About Auditor Reputation?162 cited
2011Are PCAOB-Identified Audit Deficiencies Associated with a Change in Reporting Decisions of Triennially Inspected Audit Firms?160 cited
1990Auditor Reputation: The Impact of Critical Reports Issued by Government Inspectors123 cited
2010

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Client Stock Market Reaction to PCAOB Sanctions Against a Big 4 Auditor*

120 cited

2006Ameliorating Conflicts Of Interest In Auditing: Effects Of Recent Reforms On Auditors And Their Clients119 cited

Cited by

2017The Effects of PCAOB Inspections on Auditor-Client Relationships91 cited
2019The Economic Consequences of Audit Firms’ Quality Control System Deficiencies86 cited
2018Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation86 cited
2015Do Income Tax-Related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts?70 cited
2020Insights into Auditor Public Oversight Boards: Whether, How, and Why they 'Work'66 cited
2016Investigating Inspection Risk: An Analysis of PCAOB Inspections and Internal Quality Reviews46 cited
2015Waves of Global Standardization: Small Practitioners' Resilience and Intra-Professional Fragmentation within the Accounting Profession46 cited
2020Does the Disclosure of PCAOB Inspection Findings Increase Audit Firms' Litigation Exposure?44 cited
2021The Revolving Door between Large Audit Firms and the PCAOB: Implications for Future Inspection Reports and Audit Quality43 cited
2018Corporate governance of audit firms: Assessing the usefulness of transparency reports in a Europe‐wide analysis41 cited
2016The Unintended Consequences of the Frequency of PCAOB Inspection37 cited
2020PCAOB international inspections and Merger and Acquisition outcomes37 cited
2020Archival research on audit partners: assessing the research field and recommendations for future research37 cited
2018No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality?33 cited
2020Family entrenchment and internal control: evidence from S&P 1500 firms33 cited
2020Audit partner identification and audit quality29 cited