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When Auditors Join the PCAOB as Inspectors: Implications of the PCAOB Hiring Practices

https://doi.org/10.2139/ssrn.5124557
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Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-015-9322-2openalex-snapshot
Audit fee residuals: Costs or rents?
inferredcites →https://doi.org/10.1007/s11142-020-09570-9openalex-snapshot
Measuring Audit Quality
inferredcites →https://doi.org/10.1007/s11142-023-09801-9openalex-snapshot
Does Audit Firm Hiring of Former PCAOB Personnel Improve Audit Quality?
inferredcites →https://doi.org/10.1016/j.adiac.2017.12.004openalex-snapshot
Going-concern opinion decisions on bankrupt clients: Evidence of long-lasting auditor conservatism?
inferredcites →https://doi.org/10.1016/j.aos.2011.12.003openalex-snapshot
Comparing self-regulation and statutory regulation: Evidence from the accounting profession
inferredcites →https://doi.org/10.1016/j.aos.2022.101335openalex-snapshot
Audit firm political connections and PCAOB inspection reports
inferredcites →https://doi.org/10.1016/j.aos.2024.101552openalex-snapshot
Costs and Benefits of a Risk-Based PCAOB Inspection Regime
inferredcites →https://doi.org/10.1016/j.jacceco.2016.02.001openalex-snapshot
Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2012.11.002openalex-snapshot
PCAOB inspection reports and audit quality
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2023.107080openalex-snapshot
The SEC revolving door and comment letters
inferredcites →https://doi.org/10.1016/j.racreg.2011.10.001openalex-snapshot
The effect of PCAOB inspections on Big 4 audit quality
inferredcites →https://doi.org/10.1111/1475-679x.12151openalex-snapshot
Do PCAOB Inspections Improve the Quality of Internal Control Audits?
inferredcites →https://doi.org/10.1111/1911-3846.12467openalex-snapshot
U.S. Auditors' Perceptions of the PCAOB Inspection Process: A Behavioral Examination
inferredcites →https://doi.org/10.1111/1911-3846.12636openalex-snapshot
PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non–Big 4 US Auditors*
inferredcites →https://doi.org/10.1111/1911-3846.12824openalex-snapshot
Did the PCAOB 's 2009 Office Expansion Improve Audit Quality?*
inferredcites →https://doi.org/10.1111/ijau.12149openalex-snapshot
Impact of the disclosure of audit engagement partners on audit quality: Evidence from the USA
inferredcites →https://doi.org/10.1111/jbfa.12230openalex-snapshot
The Unintended Consequences of the Frequency of PCAOB Inspection
inferredcites →https://doi.org/10.1177/014920639101700108openalex-snapshot
Firm Resources and Sustained Competitive Advantage
inferredcites →https://doi.org/10.1287/mnsc.2023.4741openalex-snapshot
Tax Planning Knowledge Diffusion via the Labor Market
inferredcites →https://doi.org/10.1506/6rdr-axnp-rh7a-u5j8openalex-snapshot
CAP Forum on Enron: Former Audit Firm Personnel as CFOs: Effect on Earnings Management*
inferredcites →https://doi.org/10.2139/ssrn.4488379openalex-snapshot
Diversity and Career Trajectories: Evidence from LinkedIn Data on Race, Ethnicity, and Gender in Auditing
inferredcites →https://doi.org/10.2139/ssrn.4792026openalex-snapshot
The Accounting Talent Pipeline Decline and Audit Outcomes
inferredcites →https://doi.org/10.2307/2393553openalex-snapshot
Absorptive Capacity: A New Perspective on Learning and Innovation
inferredcites →https://doi.org/10.2308/acch-50851openalex-snapshot
Reflections on the Establishment of the PCAOB and Its Audit Standard-Setting Role
inferredcites →https://doi.org/10.2308/acch.2009.23.2.221openalex-snapshot
Audit Standard Setting and Inspection for U.S. Public Companies: A Critical Assessment and Recommendations for Fundamental Change
inferredcites →https://doi.org/10.2308/accr-51642openalex-snapshot
PCAOB International Inspections and Audit Quality
inferredcites →https://doi.org/10.2308/accr.2004.79.4.1095openalex-snapshot
Former Audit Partners and Abnormal Accruals
inferredcites →https://doi.org/10.2308/ajpt-18-122openalex-snapshot
Risky Business: Assessing the Generalizability of the PCAOB's Risk-Based Inspection Reports for Annually Inspected Audit Firms
inferredcites →https://doi.org/10.2308/ajpt-19-130openalex-snapshot
Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data
inferredcites →https://doi.org/10.2308/ajpt-2020-143openalex-snapshot
The PCAOB Inspection Process: A Client-Level Analysis of a Large Firm's Experience
inferredcites →https://doi.org/10.2308/ajpt-50752openalex-snapshot
PCAOB Quality Control Inspection Reports and Auditor Reputation
inferredcites →https://doi.org/10.2308/ajpt-52214openalex-snapshot
Evidence of the Relationship between PCAOB Inspection Outcomes and the Use of Structured Audit Technologies
inferredcites →https://doi.org/10.2308/aud.2005.24.1.21openalex-snapshot
Recent Changes in the Association between Bankruptcies and Prior Audit Opinions
inferredcites →https://doi.org/10.2308/aud.2010.29.1.267openalex-snapshot
Auditor Conservatism after Enron
inferredcites →https://doi.org/10.2308/tar-2016-0007openalex-snapshot
How Do Risk-Based Inspections Impact Auditor Behavior? Experimental Evidence on the PCAOB's Process
inferredcites →https://doi.org/10.2308/tar-2019-0649openalex-snapshot
The Revolving Door between Large Audit Firms and the PCAOB: Implications for Future Inspection Reports and Audit Quality
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