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PCAOB audit regulation a decade after SOX : where it stands and what the future holds

Palmrose, Zoe-Vonna - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 775-798

Persistent link: https://www.econbiz.de/10010244058

Releasing earnings when the audit is less complete : implications for audit quality and the auditor/client relationship

Bronson, Scott N.; Masli, Adi; Schroeder, Joseph H. - In: Accounting horizons : a quarterly publication of the … 35 (2021) 2, pp. 27-55

Persistent link: https://www.econbiz.de/10012695044

Auditor commitment and turnover intentions following negative inspection findings : the effects of regulator enforcement style and firm response

Martinow, Kristian; Moroney, Robyn A.; Harding, Noel - In: Auditing : a journal of practice & theory 39 (2020) 4, pp. 143-165

Persistent link: https://www.econbiz.de/10012405710

Does the disclosure of an audit engagement partner's name improve the audit quality? A difference-in-difference analysis

John, Kose; Liu, Min - In: Journal of Risk and Financial Management 14 (2021) 11, pp. 1-30

On 15 December 2015, the Public Company Accounting Oversight Board (PCAOB) passed Rule 3211, requiring audit firms … registered with PCAOB in the U.S. to disclose the audit engagement partner's name in the Form AP, effective 31 January 2017. The … statements. Using the audit firms registered with the PCAOB and their clients as the treated sample, we employed a difference …

Persistent link: https://www.econbiz.de/10013201192

Determinants and career consequences of early audit partner rotations

Gipper, Brandon; Hail, Luzi; Leuz, Christian - 2021

contrast, severe audit quality issues such as financial restatements or PCAOB inspection findings are associated with early …

Persistent link: https://www.econbiz.de/10012705622

Who did the audit? : audit quality and disclosures of other audit participants in PCAOB filings

Dee, Carol Callaway; Lulseged, Ayalew; Zhang, Tianming - In: The accounting review : a publication of the American … 90 (2015) 5, pp. 1939-1967

Persistent link: https://www.econbiz.de/10011375840

Do PCAOB inspection reports influence corporate executives' perceptions of audit quality and the likelihood of switching auditors?

Robertson, Jesse C.; Stefaniak, Chad M.; Houston, Richard W. - In: Accounting and the public interest 14 (2014) 1, pp. 48-71

Persistent link: https://www.econbiz.de/10011378711

Costs and benefits of requiring an engagement partner signature : recent experience in the United Kingdom

Carcello, Joseph V.; Li, Chan - In: The accounting review : a publication of the American … 88 (2013) 5, pp. 1511-1546

Persistent link: https://www.econbiz.de/10010200164

Audit quality : a cross-national comparison of audit regulatory regimes

Kleinman, Gary; Lin, Beixin; Palmon, Dan - In: Journal of accounting, auditing & finance 29 (2014) 1, pp. 61-87

Persistent link: https://www.econbiz.de/10010253916

Did the PCAOB's restritions on auditors' tax services improve audit quality?

Lennox, Clive - In: The accounting review : a publication of the American … 91 (2016) 5, pp. 1493-1512

Persistent link: https://www.econbiz.de/10011564236