Huang, Henry; Chong, H. Gin - In: International Journal of Law and Management 58 (2016) 2, pp. 231-244
Purpose – This paper aims to analyze Public Companies Accounting Oversight Board (PCAOB) inspection reports on audit reports of those inspected accounting firms in Brazil, Russia, India and China (BRIC). In meeting the requirements of the Sarbanes-Oxley Act, the PCAOB conducts inspections on...