The value of the PCAOB's international audit oversight on U.S. listed foreign companies : evidence from an initial enforcement breakdown
Tracy Gu, Yiqi Jiang, Dan Simunic
| Year of publication: |
2023
|
|---|---|
| Authors: | Gu, Tracy ; Jiang, Yiqi ; Simunic, Dan A. |
| Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 19.2023, 1, p. 1-25
|
| Subject: | Audit oversight | International inspection | Market reactions | Perceived financial reporting quality | U.S.-listed foreign companies | USA | United States | Wirtschaftsprüfung | Financial audit | Multinationales Unternehmen | Transnational corporation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jcae.2022.100349 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014301898