The PCAOB inspection reports for large audit firms are primarily anecdotal in nature, providing only a list of … the PCAOB reports of small firms, may not solve the problem. Prior research suggests that statistical data are often … possible decision aids. I first demonstrate that the anecdotal data presented in PCAOB reports can lead to incorrect …

The Public Company Accounting Oversight Board (PCAOB) has responsibility for monitoring public accounting firms that … provide audits for publicly owned companies. Among the duties assigned to the PCAOB was “conducting inspections of registered … public accounting firms. There is no attempt in this paper to evaluate the PCAOB inspection process in relation to the …

Oversight Board (PCAOB, the Board) has proposed a new auditing standard that, if passed, would replace Auditing Standard II, An … to the PCAOB’s inquiry and the roundtable participants, to determine whether this proposal properly addresses those …

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 …

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