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The regulation of statutory auditing : an institutional theory approach
Baker, C. Richard; Bédard, Jean; Prat dit Hauret, Christian - In: Managerial auditing journal 29 (2014) 5, pp. 371-394
Persistent link: https://www.econbiz.de/10010361466
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Going concern modifications and related disclosures in the Italian stock market : do regulatory improvements help investors in capturing financial distress?
Brunelli, Sandro; Carlino, Chiara; Castellano, Rosella; … - In: Journal of management & governance 25 (2021) 2, pp. 433-473
Persistent link: https://www.econbiz.de/10012547698
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How firms' quality experts shape canadian public accountability board inspections and their outcomes : an analysis of intraprofessional conflicts, third-party influences, and relat...
Couchoux, Oriane; Malsch, Bertrand - In: Contemporary accounting research : the journal of the … 39 (2022) 2, pp. 757-788
Persistent link: https://www.econbiz.de/10013279961
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How do risk-based inspections impact auditor behavior? : experimental evidence on the PCAOB's process
Bhaskar, Lori Shefchik - In: The accounting review : a publication of the American … 95 (2020) 4, pp. 103-126
Persistent link: https://www.econbiz.de/10012297221
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The Securities Acts and public accounting : financial statement audits as symbolic reform
Doron, Michael E. - In: Accounting history : journal of the Accounting History … 21 (2016) 2/3, pp. 329-343
Persistent link: https://www.econbiz.de/10011598005
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Auditor and FASB responsibilities for representing underlying economics : what U.S. standards actually say
Palmrose, Zoe-Vonna; Kinney, William R. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 3, pp. 83-90
Persistent link: https://www.econbiz.de/10011944073
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Does the disclosure of PCAOB inspection findings increase audit firms' litigation exposure?
Christensen, Brant E.; Lundstrom, Nathan G.; Newton, … - In: The accounting review : a publication of the American … 96 (2021) 3, pp. 191-219
Persistent link: https://www.econbiz.de/10012596200
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Corruption in the auditor inspection process : the case of KPMG and the PCAOB
McKenna, Francine; Pevzner, Mikhail; Sheneman, Amy G.; … - In: Issues in accounting education 38 (2023) 2, pp. 155-175
Persistent link: https://www.econbiz.de/10014313976
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Does audit regulation improve the underlying information used by managers? : evidence from PCAOB inspection access and management forecast accuracy
Christensen, Brant E.; Lei, Lijun; Shu, Sydney Qing; … - In: Accounting, organizations and society : an … 106 (2023), pp. 1-18
Persistent link: https://www.econbiz.de/10014282286
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The value of mandatory certification : a real effects perspective
Jiang, Xu; Xin, Baohua; Xiong, Yan - In: Journal of accounting research 61 (2023) 1, pp. 377-413
Persistent link: https://www.econbiz.de/10014308326