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When the PCAOB talks, who listens? : evidence from stakeholder reaction to GAAP-deficient PCAOB inspection reports of small auditors

Abbott, Lawrence J.; Gunny, Katherine A.; Zhang, Tracey … - In: Auditing : a journal of practice & theory 32 (2013) 2, pp. 1-31

Persistent link: https://www.econbiz.de/10009751205

Cross-quarter differential market reactions : an investigation of the audit effect hypothesis

Lee, Andrew; Lim, Chu Yeong; Zhang, Tracey Chunqi - In: Pacific accounting review 28 (2016) 2, pp. 219-235

Persistent link: https://www.econbiz.de/10011480873

Audit adjustments and the discontinuity in earnings distribution around zero

Lim, Chu Yeong; Suwardy, Themin; Zhang, Tracey Chunqi - In: Pacific accounting review 35 (2023) 5, pp. 746-772

Persistent link: https://www.econbiz.de/10014429787

PCAOB Inspection Reports and Audit Quality

Gunny, Katherine - 2013

With the creation of the Public Company Accounting Oversight Board (PCAOB), audit firm oversight shifted away from self-regulation to independent regulation. The inspections program is the central feature of the PCAOB. We examine whether PCAOB inspections are able to distinguish actual audit...

Persistent link: https://www.econbiz.de/10013089407