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Audit Partner Perceptions of Post-Audit Review Mechanisms: An Examination of Internal Quality Reviews and PCAOB Inspections

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2009PCAOB inspection reports and audit quality233 cited

2005Accountability and auditors’ materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort216 cited

Cited by

2016The Work Environment in Large Audit Firms: Current Perceptions and Possible Improvements92 cited
2020Insights into Auditor Public Oversight Boards: Whether, How, and Why they 'Work'66 cited
2013A summary of 10 years of PCAOB research: What have we learned?✩57 cited
2017How Do Risk-Based Inspections Impact Auditor Behavior? Experimental Evidence on the PCAOB's Process50 cited
2021Enhancing Auditors' Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets48 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
2016From peer review to PCAOB inspections: Regulating for audit quality in the U.S.45 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
2016The Unintended Consequences of the Frequency of PCAOB Inspection37 cited
2022Audit firm political connections and PCAOB inspection reports33 cited
2013A Summary of 10 Years of PCAOB Research: What Have We Learned?27 cited
2022Walking the Talk? Managing Errors in the Audit Profession*26 cited
2022The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality26 cited
2016Audit Partner Identification: Unintended Consequences on Audit Judgment26 cited