John, Kose; Liu, Min - In: Journal of risk and financial management : JRFM 14 (2021) 11, pp. 1-30
On 15 December 2015, the Public Company Accounting Oversight Board (PCAOB) passed Rule 3211, requiring audit firms …-in-difference analysis to investigate whether and the extent to which implementing Rule 3211 impacts audit quality and audit costs. We … (up to three years) pre- to one year (up to three years) post-Rule 3211, to a control sample (comprised of U.K. audit …