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Real Effects of PCAOB International Inspections
16 references·16 citing·33 second hopsampled
Real Effects of PCAOB International Inspections (2019)Real Effects of PCAOB International Inspe…The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The Economics of Disclosure a…A review of archival auditing research (2014)A review of archival auditing…The role of information and financial reporting in corporate governance and debt contracting (2010)The role of information and f…New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)New Evidence on Measuring Fin…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…Information and the Cost of Capital (2004)Information and the Cost of C…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Do Investment-Cash Flow Sensi…Capital-Market Imperfections and Investment (1997)Capital-Market Imperfections …Financing Constraints and Corporate Investment (1988)Financing Constraints and Cor…Financing Constraints and Corporate Investment (1987)Financing Constraints and Cor…Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Corporate Financing and Inves…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Tobin's Marginal q and Average q: A Neoclassical Interpretation (1982)Tobin's Marginal q and Averag…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Spillover effects of mandatory portfolio disclosures on corporate investment (2023)Spillover effects of mandator…Investor relations and investment efficiency (2023)Investor relations and invest…Corporate governance reforms, societal trust, and corporate financial policies (2023)Corporate governance reforms,…By What Criteria Do We Evaluate Accounting? Some Thoughts on Economic Welfare and the Archival Literature (2023)By What Criteria Do We Evalua…Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits? (2022)Does Public Company Accountin…Does differential taxation of short-term relative to long-term capital gains affect long-term investment? (2022)Does differential taxation of…Accounting for Leases and Corporate Investment (2022)Accounting for Leases and Cor…Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary‐Level Analysis of Foreign Component Auditor Use* (2021)Do Foreign Component Auditors…Capitalization vs. expensing and the behavior of R&D expenditures (2021)Capitalization vs. expensing …The Dark Side of Audit Market Competition (2020)The Dark Side of Audit Market…Reporting matters: the real effects of financial reporting on investing and financing decisions (2020)Reporting matters: the real e…PCAOB international inspections and Merger and Acquisition outcomes (2020)PCAOB international inspectio…Insights into Auditor Public Oversight Boards: Whether, How, and Why they 'Work' (2020)Insights into Auditor Public …Does the Disclosure of PCAOB Inspection Findings Increase Audit Firms' Litigation Exposure? (2020)Does the Disclosure of PCAOB …Audit Regulation and Cost of Equity Capital: Evidence from the PCAOB 's International Inspection Regime* (2020)Audit Regulation and Cost of …Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime (2015)Public Audit Oversight and Re…The determinants and implications of corporate cash holdings (1999)Corporate social responsibility and access to finance (2013)Demand for green finance: Resolving financing constraints on green innovation in China (2021)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Financial Accelerator in a Quantitative Business Cycle Framework (1998)Managing with Style: The Effect of Managers on Firm Policies (2003)Determinants of corporate borrowing (1977)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)The Capital Structure Puzzle (1984)The Determinants of Capital Structure Choice (1988)Event Studies in Economics and Finance (1997)Credit Rationing in Markets with Imperfect Information (1981)Agency costs of free cash flow, corporate finance, and takeovers (1996)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Law and Finance (1998)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)CSR and Assurance Services: A Research Agenda (2014)The digital transformation of external audit and its impact on corporate governance (2019)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)A Survey of Corporate Governance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Time to Build and Aggregate Fluctuations (1982)The Impact of Uncertainty Shocks (2009)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)Threshold effects in non-dynamic panels: Estimation, testing, and inference (1999)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Textual Analysis in Accounting and Finance: A Survey (2016)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1997Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?6,790 cited
  • 1984Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have6,535 cited
  • 2010New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index5,574 cited
  • 1988Financing Constraints and Corporate Investment5,566 cited
  • 1987Financing Constraints and Corporate Investment4,354 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2014A review of archival auditing research3,184 cited
  • 1982Tobin's Marginal q and Average q: A Neoclassical Interpretation3,178 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 1997Capital-Market Imperfections and Investment2,600 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research1,754 cited
  • 2001

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The relevance of the value-relevance literature for financial accounting standard setting
1,741 cited
  • 2010The role of information and financial reporting in corporate governance and debt contracting1,516 cited
  • Cited by

    • 2020The Dark Side of Audit Market Competition132 cited
    • 2020Reporting matters: the real effects of financial reporting on investing and financing decisions68 cited
    • 2020Insights into Auditor Public Oversight Boards: Whether, How, and Why they 'Work'66 cited
    • 2023By What Criteria Do We Evaluate Accounting? Some Thoughts on Economic Welfare and the Archival Literature60 cited
    • 2015Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime54 cited
    • 2020Audit Regulation and Cost of Equity Capital: Evidence from the PCAOB 's International Inspection Regime*48 cited
    • 2020Does the Disclosure of PCAOB Inspection Findings Increase Audit Firms' Litigation Exposure?44 cited
    • 2023Corporate governance reforms, societal trust, and corporate financial policies43 cited
    • 2021Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary‐Level Analysis of Foreign Component Auditor Use*42 cited
    • 2022Accounting for Leases and Corporate Investment40 cited
    • 2022Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?37 cited
    • 2020PCAOB international inspections and Merger and Acquisition outcomes37 cited
    • 2021Capitalization vs. expensing and the behavior of R&D expenditures36 cited
    • 2022Does differential taxation of short-term relative to long-term capital gains affect long-term investment?35 cited
    • 2023Investor relations and investment efficiency35 cited
    • 2023Spillover effects of mandatory portfolio disclosures on corporate investment32 cited