This paper investigates the effect of formal education on audit opinion. We used Borsa Istanbul firms to test the hypotheses using logistic regression. The sample covers maximum 1060 observations between year 2008 and year 2013. The results show that auditors with master’s or Ph.D degrees and...

This paper employs a difference-in-differences approach to study whether a Chinese audit firm improves its competencies through organizational learning after one of its audit teams has a client cross-listed in the US. Among a group of companies that are listed only in China, we define those...

To gain insight into the impact of the Public Company Accounting Oversight Board's (PCAOB) auditor inspection program, I examine the association between the PCAOB's access to inspect auditors of foreign SEC registrants and audit quality. Although the PCAOB is mandated to inspect all auditors of...