Does the disclosure of PCAOB inspection findings increase audit firms' litigation exposure?
Year of publication: |
2021
|
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Authors: | Christensen, Brant E. ; Lundstrom, Nathan G. ; Newton, Nathan J. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 96.2021, 3, p. 191-219
|
Subject: | PCAOB | PCAOB inspections | auditor litigation | audit regulation | Wirtschaftsprüfung | Financial audit | Regulierung | Regulation | Dienstleistungsqualität | Service quality | Aufsichtsbehörde | Regulatory agency | Zivilprozess | Civil litigation |
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