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The audit market effects of disputing a GAAP-deficient PCAOB inspection report

Abbott, Lawrence J.; Buslepp, William; Notbohm, Matthew - In: Advances in accounting : a research annual 41 (2018), pp. 126-140

Persistent link: https://www.econbiz.de/10011872657

The Association between PCAOB Inspection Reports and SEO Discounting

Abbott, Lawrence J. - 2020

We examine the association between Public Company Accounting Oversight Board (PCAOB) inspection reports and a firm's cost of equity capital, measured using seasoned equity offering (SEO) discounting. SEO discounting occurs when the offer price is lower than the prior day's market price of the...

Persistent link: https://www.econbiz.de/10012853608

The impact of the PCAOB triennial inspection process on inspection year and non-inspection year audits

Abbott, Lawrence J.; Buslepp, William L. - In: Auditing : a journal of practice & theory 40 (2021) 2, pp. 1-21

Persistent link: https://www.econbiz.de/10012602473

An investigation of the market's pricing of auditor competence : evidence from PwC's Oscars blunder

Abbott, Lawrence J.; Buslepp, William L. - In: Accounting, organizations and society : an … 98 (2022), pp. 1-18

Persistent link: https://www.econbiz.de/10013206524

The real effects of internal audit function quality : evidence from investment strategies

Abbott, Lawrence J.; Barr-Pulliam, Dereck; Buslepp, … - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 2, pp. 540-567

Persistent link: https://www.econbiz.de/10014584621

Do Investors Use Audit Partner Identification? Evidence From the KPMG ‘Steal the Exam’ Scandal

Abbott, Lawrence J. - 2019

On April 11, 2017, the Securities and Exchange Commission (SEC) announced charges against KPMG LLP – arising from their participation in a scheme to misappropriate and use confidential information relating to the Public Company Accounting Oversight Board's (PCAOB) planned inspections of KPMG....

Persistent link: https://www.econbiz.de/10012862558

Is audit partner identification useful? : evidence from the KMPG “steal the exam” scandal

Abbott, Lawrence J.; Barber, Russell; Buslepp, William L.; … - In: Auditing : a journal of practice & theory 42 (2023) 2, pp. 1-22

Persistent link: https://www.econbiz.de/10014311587

The association between PCAOB inspection reports and seasoned equity offering discounting

Abbott, Lawrence J.; Buslepp, William L.; Moon, James R.; … - In: Auditing : a journal of practice & theory 42 (2023) 2, pp. 23-51

Persistent link: https://www.econbiz.de/10014311593

Objective estimation versus subjective perceptions of earnings patterns and post-earnings-announcement drift

Bathke, Allen W.; Morton, Richard M.; Notbohm, Matthew; … - In: Accounting and finance : journal of the Accounting … 54 (2014) 2, pp. 305-334

Persistent link: https://www.econbiz.de/10010372670

Audit quality effects of an individual audit engagement partner signature mandate

Blay, Allen D.; Notbohm, Matthew; Schelleman, Caren; … - In: International journal of auditing : IJA 18 (2014) 3, pp. 172-192

Persistent link: https://www.econbiz.de/10010484271