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Does Audit Firm Hiring of Former PCAOB Personnel Improve Audit Quality? · Study

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ArticleDoes Audit Firm Hiring of Former PCAOB Personnel Improve Audit Quality?

Jagan Krishnan2020

OA

Articlegreen2020

Does Audit Firm Hiring of Former PCAOB Personnel Improve Audit Quality?

Jagan Krishnan · Jayanthi Krishnan · Steven A. Maex

14 citations·0/0 files stored·Review of Accounting Studies

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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References

2005Performance matched discretionary accrual measures 1995Detecting Earnings Management.2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 2014A review of archival auditing research 2011Predicting Material Accounting Misstatements*2001Performance Matched Discretionary Accrual Measures 1994Shareholder Litigation and Corporate Disclosures 2009Big 4 Office Size and Audit Quality

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2022Costs and Benefits of a Risk-Based PCAOB Inspection Regimearticle · 15 shared references 2019Audit Partners’ Risk Tolerance and the Impact on Audit Qualitypreprint · 14 shared references 2021The Revolving Door between Large Audit Firms and the PCAOB: Implications for Future Inspection Reports and Audit Qualityarticle · 13 shared references 2020Corporate Governance Determinants of Financial Restatements: A Meta-Analysisreview · 13 shared references 2022Audit firm political connections and PCAOB inspection reportsarticle · 13 shared references 2022The PCAOB Inspection Process: A Client-Level Analysis of a Large Firm's Experiencearticle · 13 shared references

Details

Year2020

Typearticle

Published2020-01-01

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations14

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/s11142-023-09801-9

openalex_workW4386982840

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