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The relationship between critical accounting estimates and critical audit matters

Pinello, Arianna S.; Puschaver, Lee; Volkan, Ara G. - In: Accounting & taxation : AT 12 (2020) 1, pp. 23-33

Persistent link: https://www.econbiz.de/10012692447

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/10012705015

The impact of the PCAOB triennial inspection process on inspection year and non-inspection year audits

Abbott, Lawrence J.; Buslepp, William L. - In: Auditing : a journal of practice & theory 40 (2021) 2, pp. 1-21

Persistent link: https://www.econbiz.de/10012602473

PCAOB international inspections : updates and extensions

Hong, Philip K.; Kerr, David S.; Wiggins, Casper E. - In: International journal of auditing : IJA 26 (2022) 2, pp. 279-313

Persistent link: https://www.econbiz.de/10013184340

What are the trends in PCAOB inspections and the reported audit deficiencies?

Prasad, Ashna L.; Webster, John C. - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 3, pp. 523-546

Persistent link: https://www.econbiz.de/10013257918

Do U.S. investors value foreign component auditors?

Chen, Bingyi; Conaway, Jenelle K. - In: Journal of accounting research 60 (2022) 3, pp. 805-851

Persistent link: https://www.econbiz.de/10013191189

The development of auditing standards at the PCAOB and related audit practitioner input

Williams, L. Tyler; Wilder, W. Mark - In: Accounting horizons : a quarterly publication of the … 35 (2021) 2, pp. 145-165

Persistent link: https://www.econbiz.de/10012695081

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 : JRFM 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/10012794380

Audit quality : a bibliometric analysis (1981-2020)

Ciger, Aysegul - In: Scientific Annals of Economics and Business 67 (2020) 4, pp. 473-494

Persistent link: https://www.econbiz.de/10012668041

Overvalued equities and audit fees : a research note

Habib, Ahsan; Gong, Rong; Hossain, Mahmud - In: Managerial auditing journal 28 (2013) 8, pp. 755-776

Persistent link: https://www.econbiz.de/10010189467