On the public citation graph

The Economic Consequences of Regulatory Failure: Evidence from the 2017 KPMG-PCAOB Audit Inspection Scandal

https://doi.org/10.2139/ssrn.6098526
0 signed · 44 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

Is this your work? Sign in with ORCID and put your name on the claims that are yours.
Claim with ORCID
Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.
See reference health

What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-022-09738-5openalex-snapshot
How pervasive is corporate fraud?
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/10.1016/0165-4101(81)90009-4openalex-snapshot
Auditor independence, ‘low balling’, and disclosure regulation
inferredcites →https://doi.org/10.1016/j.jacceco.2011.01.004openalex-snapshot
Do the SEC's enforcement preferences affect corporate misconduct?
inferredcites →https://doi.org/10.1016/j.jacceco.2014.08.009openalex-snapshot
Financial Accounting in the Banking Industry: A Review of the Empirical Literature
inferredcites →https://doi.org/10.1016/j.jacceco.2015.07.010openalex-snapshot
The revolving door and the SEC’s enforcement outcomes: Initial evidence from civil litigation
inferredcites →https://doi.org/10.1016/j.jacceco.2017.03.001openalex-snapshot
Regulatory Oversight and Auditor Market Share
inferredcites →https://doi.org/10.1016/j.jacceco.2017.04.002openalex-snapshot
Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients?
inferredcites →https://doi.org/10.1016/j.jacceco.2018.05.003openalex-snapshot
The Effects of Bank Regulators and External Auditors on Loan Loss Provisions
inferredcites →https://doi.org/10.1016/j.jacceco.2018.09.001openalex-snapshot
Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections
inferredcites →https://doi.org/10.1016/j.jacceco.2020.101311openalex-snapshot
Deterrence of financial misreporting when public and private enforcement strategically interact
inferredcites →https://doi.org/10.1016/j.jacceco.2021.101420openalex-snapshot
Public audit oversight and the originate-to-distribute model
inferredcites →https://doi.org/10.1016/j.jacceco.2021.101431openalex-snapshot
Economic consequences of mandatory auditor reporting to bank regulators
inferredcites →https://doi.org/10.1016/j.jacceco.2023.101636openalex-snapshot
The SEC's September spike: Regulatory inconsistency within the fiscal year
inferredcites →https://doi.org/10.1016/j.jebo.2021.03.031openalex-snapshot
Regulatory capture in public procurement: Evidence from revolving door bureaucrats in Japan
inferredcites →https://doi.org/10.1016/j.jfineco.2022.07.009openalex-snapshot
Bank Transparency and Deposit Flows
inferredcites →https://doi.org/10.1016/j.jfineco.2024.103871openalex-snapshot
The death of a regulator: Strict supervision, bank lending, and business activity
inferredcites →https://doi.org/10.1016/s1042-9573(03)00015-9openalex-snapshot
Loss underreporting and the auditing role of bank exams
inferredcites →https://doi.org/10.1017/s0022109023000613openalex-snapshot
Public Disclosure and Consumer Financial Protection
inferredcites →https://doi.org/10.1086/261908openalex-snapshot
Auditing Standards, Legal Liability, and Auditor Wealth
inferredcites →https://doi.org/10.1093/rfs/hhr114openalex-snapshot
Hedge Fund Stock Trading in the Financial Crisis of 2007-2009
inferredcites →https://doi.org/10.1093/rfs/hhs059openalex-snapshot
Lender Screening and the Role of Securitization: Evidence from Prime and Subprime Mortgage Markets
inferredcites →https://doi.org/10.1111/0022-1082.00354openalex-snapshot
Do Depositors Punish Banks for Bad Behavior? Market Discipline, Deposit Insurance, and Banking Crises
inferredcites →https://doi.org/10.1111/1475-679x.12204openalex-snapshot
The Real Effects of FAS 166/167 on Banks’ Mortgage Approval and Sale Decisions
inferredcites →https://doi.org/10.1111/1475-679x.12339openalex-snapshot
Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?
inferredcites →https://doi.org/10.1111/1475-679x.12364openalex-snapshot
Voice of the Customers: Local Trust Culture and Consumer Complaints to the CFPB
inferredcites →https://doi.org/10.1111/1475-679x.12498openalex-snapshot
Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00298.xopenalex-snapshot
Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG
inferredcites →https://doi.org/10.1111/j.1540-6261.2009.01499.xopenalex-snapshot
Role of Managerial Incentives and Discretion in Hedge Fund Performance
inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01044.xopenalex-snapshot
Client Stock Market Reaction to PCAOB Sanctions Against a Big 4 Auditor*
inferredcites →https://doi.org/10.1162/003355397555316openalex-snapshot
Financial Intermediation, Loanable Funds, and The Real Sector
inferredcites →https://doi.org/10.2307/3003160openalex-snapshot
The Theory of Economic Regulation
inferredcites →https://doi.org/10.2308/accr-50867openalex-snapshot
Did the 2007 PCAOB Disciplinary Order against Deloitte Impose Actual Costs on the Firm or Improve Its Audit Quality?
inferredcites →https://doi.org/10.2308/accr-51113openalex-snapshot
Do Clients Avoid “Contaminated” Offices? The Economic Consequences of Low-Quality Audits
inferredcites →https://doi.org/10.2308/accr-51642openalex-snapshot
PCAOB International Inspections and Audit Quality
inferredcites →https://doi.org/10.2308/accr-51948openalex-snapshot
The Impact of the PCAOB Individual Engagement Inspection Process—Preliminary Evidence
inferredcites →https://doi.org/10.2308/accr-52635openalex-snapshot
Real Effects of PCAOB International Inspections
inferredcites →https://doi.org/10.2308/accr.2006.81.1.49openalex-snapshot
After Enron: Auditor Conservatism and Ex-Andersen Clients
inferredcites →https://doi.org/10.2308/horizons-2021-086openalex-snapshot
Client Acquisition Following an Auditor’s Unethical Behavior: An Examination of Reputational Consequences Following KPMG’s “Steal the Exam” Scandal
inferredcites →https://doi.org/10.2308/tar-2017-0550openalex-snapshot
Complementarity between Audited Financial Reporting and Voluntary Disclosure: The Case of Former Andersen Clients
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
inferredcites →https://doi.org/10.2308/tar-2019-0653openalex-snapshot
Do Depositors Respond to Banks’ Social Performance?
inferredcites →https://doi.org/10.2308/tar-2021-0658openalex-snapshot
Reliance on External Assurance in Regulatory Monitoring
inferredcites →https://doi.org/10.2308/tar-2022-0511openalex-snapshot
How Does Loan Loss Accounting Influence Bank Lending? Evidence from the Current Expected Credit Loss (CECL) Model
Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.