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A new Framework for Regulating the Audit Profession

https://doi.org/10.2139/ssrn.6128846
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Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-006-9014-zopenalex-snapshot
Disclosure of fees paid to auditors and the market valuation of earnings surprises
inferredcites →https://doi.org/10.1007/s11142-012-9187-6openalex-snapshot
Non-audit services and financial reporting quality: evidence from 1978 to 1980
inferredcites →https://doi.org/10.1007/s11142-018-9464-0openalex-snapshot
Consequences of adopting an expanded auditor’s report in the United Kingdom
inferredcites →https://doi.org/10.1007/s11142-018-9468-9openalex-snapshot
Costs and benefits of internal control audits: evidence from M&A transactions
inferredcites →https://doi.org/10.1007/s11142-021-09650-4openalex-snapshot
Why are expanded audit reports not informative to investors? Evidence from the United Kingdom
inferredcites →https://doi.org/10.1007/s11142-024-09828-6openalex-snapshot
Partner wealth and audit quality: evidence from the United States
inferredcites →https://doi.org/10.1007/s11142-025-09896-2openalex-snapshot
Do key audit matter disclosures about M&A transactions predict future performance?
inferredcites →https://doi.org/10.1016/0361-3682(95)00001-1openalex-snapshot
The imagery and reality of peer review in the U.S.: Insights from institutional theory
inferredcites →https://doi.org/10.1016/j.aos.2021.101331openalex-snapshot
You can't get there from here: The influence of an audit partner's prior non-public accounting experience on audit outcomes
inferredcites →https://doi.org/10.1016/j.aos.2022.101403openalex-snapshot
Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy
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.finmar.2007.06.002openalex-snapshot
The effect of price tests on trader behavior and market quality: An analysis of Reg SHO
inferredcites →https://doi.org/10.1016/j.jacceco.2005.03.002openalex-snapshot
The credibility of self-regulation: Evidence from the accounting profession's peer review program
inferredcites →https://doi.org/10.1016/j.jacceco.2006.10.001openalex-snapshot
The discovery and reporting of internal control deficiencies prior to SOX-mandated audits
inferredcites →https://doi.org/10.1016/j.jacceco.2009.07.002openalex-snapshot
How does internal control regulation affect financial reporting?
inferredcites →https://doi.org/10.1016/j.jacceco.2010.01.003openalex-snapshot
Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions
inferredcites →https://doi.org/10.1016/j.jacceco.2013.03.001openalex-snapshot
Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?
inferredcites →https://doi.org/10.1016/j.jacceco.2013.09.002openalex-snapshot
Economic effects of SOX Section 404 compliance: A corporate insider perspective
inferredcites →https://doi.org/10.1016/j.jacceco.2013.10.002openalex-snapshot
Accounting misstatements following lawsuits against auditors
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.jacceco.2016.09.006openalex-snapshot
Third-Party Consequences of Short-Selling Threats: The Case of Auditor Behavior
inferredcites →https://doi.org/10.1016/j.jacceco.2017.01.001openalex-snapshot
Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firms’ internal control disclosures
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.2018.09.001openalex-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.2020.101380openalex-snapshot
The distraction effect of non-audit services on audit quality
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.jbankfin.2012.09.013openalex-snapshot
Impact of FDICIA internal controls on bank risk taking
inferredcites →https://doi.org/10.1016/j.jbankfin.2013.08.024openalex-snapshot
Unintended consequences of the increased asset threshold for FDICIA internal controls: Evidence from U.S. private banks
inferredcites →https://doi.org/10.1016/s0165-4101(00)00025-2openalex-snapshot
Do companies successfully engage in opinion-shopping? Evidence from the UK
inferredcites →https://doi.org/10.1016/s0165-4101(02)00044-7openalex-snapshot
Auditor independence and fee dependence
inferredcites →https://doi.org/10.1080/00014788.1994.9729469openalex-snapshot
The Provision of Other Services by Auditors: Independence and Pricing Issues
inferredcites →https://doi.org/10.1080/096381899336014openalex-snapshot
Non-audit fees, disclosure and audit quality
inferredcites →https://doi.org/10.1086/260838openalex-snapshot
Quacks, Lemons, and Licensing: A Theory of Minimum Quality Standards
inferredcites →https://doi.org/10.1086/466657openalex-snapshot
Information and Efficiency: Another Viewpoint
inferredcites →https://doi.org/10.1086/467051openalex-snapshot
Agency Problems, Auditing, and the Theory of the Firm: Some Evidence
inferredcites →https://doi.org/10.1086/734873openalex-snapshot
Policy Experimentation in China: The Political Economy of Policy Learning
inferredcites →https://doi.org/10.1093/rfs/hhn047openalex-snapshot
Short-Sale Strategies and Return Predictability
inferredcites →https://doi.org/10.1093/rfs/hhs097openalex-snapshot
Short Selling and the Price Discovery Process
inferredcites →https://doi.org/10.1093/rfs/hhv013openalex-snapshot
The Real Effects of Short-Selling Constraints
inferredcites →https://doi.org/10.1093/wber/lhy033openalex-snapshot
Biased Policy Professionals
inferredcites →https://doi.org/10.1111/1475-679x.12078openalex-snapshot
Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality
inferredcites →https://doi.org/10.1111/1475-679x.12097openalex-snapshot
Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence
inferredcites →https://doi.org/10.1111/1475-679x.12151openalex-snapshot
Do PCAOB Inspections Improve the Quality of Internal Control Audits?
inferredcites →https://doi.org/10.1111/1475-679x.12339openalex-snapshot
Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?
inferredcites →https://doi.org/10.1111/1475-679x.12342openalex-snapshot
Labor Market Effects of Spatial Licensing Requirements: Evidence From CPA Mobility
inferredcites →https://doi.org/10.1111/1475-679x.12392openalex-snapshot
Do Investors Care Who Did the Audit? Evidence from Form AP
inferredcites →https://doi.org/10.1111/1475-679x.12408openalex-snapshot
Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule
inferredcites →https://doi.org/10.1111/1911-3846.12042openalex-snapshot
Future Nonaudit Service Fees and Audit Quality
inferredcites →https://doi.org/10.1111/1911-3846.12079openalex-snapshot
Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence during the Post‐ SOX Period
inferredcites →https://doi.org/10.1111/1911-3846.12424openalex-snapshot
Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence from the Pre- and Post-SOX Eras
inferredcites →https://doi.org/10.1111/1911-3846.12454openalex-snapshot
PCAOB Inspections: Public Accounting Firms on “Trial”
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/10.1111/1911-3846.12486openalex-snapshot
Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom
inferredcites →https://doi.org/10.1111/1911-3846.12514openalex-snapshot
Auditor Independence and Fair Value Accounting: An Examination of Nonaudit Fees and Goodwill Impairments
inferredcites →https://doi.org/10.1111/1911-3846.12571openalex-snapshot
When Are Audit Firms Sued for Financial Reporting Failures and What Are the Lawsuit Outcomes?
inferredcites →https://doi.org/10.1111/1911-3846.12599openalex-snapshot
Audit Regulation and Cost of Equity Capital: Evidence from the PCAOB 's International Inspection Regime*
inferredcites →https://doi.org/10.1111/1911-3846.12697openalex-snapshot
Expanded Auditor's Report Disclosures and Loan Contracting*
inferredcites →https://doi.org/10.1111/1911-3846.12699openalex-snapshot
Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary‐Level Analysis of Foreign Component Auditor Use*
inferredcites →https://doi.org/10.1111/1911-3846.12700openalex-snapshot
Does the Threat of a PCAOB Inspection Mitigate US Institutional Investors' Home Bias?*
inferredcites →https://doi.org/10.1111/1911-3846.12773openalex-snapshot
Fool Me Once, Shame on You; Fool Me Twice, Shame on Me: The Long‐Term Impact of Arthur Andersen's Demise on Partners' Audit Quality*
inferredcites →https://doi.org/10.1111/1911-3846.12839openalex-snapshot
Does the Presence of an Internal Control Audit Affect Firm Operational Efficiency?*
inferredcites →https://doi.org/10.1111/1911-3846.12896openalex-snapshot
The importance of audit partners' risk tolerance to audit quality
inferredcites →https://doi.org/10.1111/1911-3846.12902openalex-snapshot
It's a matter of style: The role of audit firms and audit partners in key audit matter reporting
inferredcites →https://doi.org/10.1111/1911-3846.12988openalex-snapshot
Auditor political connections and SEC oversight
inferredcites →https://doi.org/10.1111/1911-3846.13000openalex-snapshot
PCAOB inspection deficiencies and future financial reporting quality: Do the types of deficiencies matter?
inferredcites →https://doi.org/10.1111/1911-3846.13011openalex-snapshot
The consequences of expanded audit reports for small and risky companies
inferredcites →https://doi.org/10.1111/1911-3846.13019openalex-snapshot
Is the PCAOB enforcement approach aligned with its mandate? Perspectives of sanctioned auditors and former PCAOB enforcement staff
inferredcites →https://doi.org/10.1111/1911-3846.13041openalex-snapshot
PCAOB international inspections and US companies' exports
inferredcites →https://doi.org/10.1111/ijau.12374openalex-snapshot
Why Regulate Auditing? Externalities and the Limits of Regulation
inferredcites →https://doi.org/10.1111/j.1475-679x.2004.t01-1-00141.xopenalex-snapshot
Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*
inferredcites →https://doi.org/10.1111/j.1475-679x.2004.t01-1-00143.xopenalex-snapshot
Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00315.xopenalex-snapshot
The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00319.xopenalex-snapshot
Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes‐Oxley Act
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00325.xopenalex-snapshot
Market and Political/Regulatory Perspectives on the Recent Accounting Scandals
inferredcites →https://doi.org/10.1111/j.1475-679x.2010.00380.xopenalex-snapshot
The Regulation of Public Company Auditing: Evidence from the Transition to AS5
inferredcites →https://doi.org/10.1111/j.1475-679x.2011.00400.xopenalex-snapshot
Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies
inferredcites →https://doi.org/10.1111/j.1475-679x.2011.00434.xopenalex-snapshot
How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses
inferredcites →https://doi.org/10.1111/j.1540-6261.2008.01428.xopenalex-snapshot
It's SHO Time! Short‐Sale Price Tests and Market Quality
inferredcites →https://doi.org/10.1111/j.1540-6261.2010.01564.xopenalex-snapshot
The Effect of SOX Section 404: Costs, Earnings Quality, and Stock Prices
inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01026.xopenalex-snapshot
Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences*
inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01037.xopenalex-snapshot
Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation*
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/10.1111/jofi.12369openalex-snapshot
Short Selling and Earnings Management: A Controlled Experiment
inferredcites →https://doi.org/10.1177/0148558x13516127openalex-snapshot
Audit Quality
inferredcites →https://doi.org/10.1287/mnsc.2019.3301openalex-snapshot
The Economic Consequences of Audit Firms’ Quality Control System Deficiencies
inferredcites →https://doi.org/10.1287/mnsc.2023.4918openalex-snapshot
The SEC’s Short-Sale Experiment: Evidence on Causal Channels and Reassessment of Indirect Effects
inferredcites →https://doi.org/10.1506/6ae8-75yw-8nvw-v8gkopenalex-snapshot
Nonaudit Services and Earnings Conservatism: Is Auditor Independence Impaired?*
inferredcites →https://doi.org/10.1506/d171-8534-4458-k037openalex-snapshot
Do Investors Care about the Auditor's Economic Dependence on the Client?*
inferredcites →https://doi.org/10.1506/mfv5-9t3q-h5rk-vc20openalex-snapshot
Nonaudit Services and Earnings Management: UK Evidence*
inferredcites →https://doi.org/10.2307/1879431openalex-snapshot
The Market for "Lemons": Quality Uncertainty and the Market Mechanism
inferredcites →https://doi.org/10.2307/3003160openalex-snapshot
The Theory of Economic Regulation
inferredcites →https://doi.org/10.2308/acch.2011.25.1.17openalex-snapshot
Auditor Realignments Accompanying Implementation of SOX 404 ICFR Reporting Requirements
inferredcites →https://doi.org/10.2308/accr-10036openalex-snapshot
Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures
inferredcites →https://doi.org/10.2308/accr-10043openalex-snapshot
Internal Control Disclosures, Monitoring, and the Cost of Debt
inferredcites →https://doi.org/10.2308/accr-10098openalex-snapshot
Voluntary Audits versus Mandatory Audits
inferredcites →https://doi.org/10.2308/accr-10217openalex-snapshot
Perceived Auditor Independence and Audit Litigation: The Role of Nonaudit Services Fees
inferredcites →https://doi.org/10.2308/accr-50450openalex-snapshot
Costs and Benefits of Requiring an Engagement Partner Signature: Recent Experience in the United Kingdom
inferredcites →https://doi.org/10.2308/accr-50680openalex-snapshot
Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements
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-50909openalex-snapshot
Does Ineffective Internal Control over Financial Reporting affect a Firm's Operations? Evidence from Firms' Inventory Management
inferredcites →https://doi.org/10.2308/accr-50945openalex-snapshot
Accounting Credibility and Liquidity Constraints: Evidence from Reactions of Small Banks to Monetary Tightening
inferredcites →https://doi.org/10.2308/accr-50968openalex-snapshot
Who Did the Audit? Audit Quality and Disclosures of Other Audit Participants in PCAOB Filings
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-51149openalex-snapshot
Internal Control Opinion Shopping and Audit Market Competition
inferredcites →https://doi.org/10.2308/accr-51338openalex-snapshot
Do Income Tax-Related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts?
inferredcites →https://doi.org/10.2308/accr-51356openalex-snapshot
Did the PCAOB's Restrictions on Auditors' Tax Services Improve Audit Quality?
inferredcites →https://doi.org/10.2308/accr-51360openalex-snapshot
Do SOX 404 Control Audits and Management Assessments Improve Overall Internal Control System Quality?
inferredcites →https://doi.org/10.2308/accr-51642openalex-snapshot
PCAOB International Inspections and Audit Quality
inferredcites →https://doi.org/10.2308/accr-51811openalex-snapshot
The Effects of PCAOB Inspections on Auditor-Client Relationships
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-52045openalex-snapshot
Investor Demand for Internal Control Audits of Large U.S. Companies: Evidence from a Regulatory Exemption for M&A Transactions
inferredcites →https://doi.org/10.2308/accr-52197openalex-snapshot
Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?
inferredcites →https://doi.org/10.2308/accr-52275openalex-snapshot
Audit Office Experience with SOX 404(b) Filers and SOX 404 Audit Quality
inferredcites →https://doi.org/10.2308/accr-52305openalex-snapshot
What's in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses
inferredcites →https://doi.org/10.2308/accr-52635openalex-snapshot
Real Effects of PCAOB International Inspections
inferredcites →https://doi.org/10.2308/accr.00000036openalex-snapshot
Detection and Severity Classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies
inferredcites →https://doi.org/10.2308/accr.2003.78.3.611openalex-snapshot
Do Nonaudit Services Compromise Auditor Independence? Further Evidence
inferredcites →https://doi.org/10.2308/accr.2003.78.4.931openalex-snapshot
Client Importance, Nonaudit Services, and Abnormal Accruals
inferredcites →https://doi.org/10.2308/accr.2007.82.5.1141openalex-snapshot
Accruals Quality and Internal Control over Financial Reporting
inferredcites →https://doi.org/10.2308/accr.2008.83.1.217openalex-snapshot
The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality
inferredcites →https://doi.org/10.2308/accr.2009.84.3.713openalex-snapshot
Is Self-Regulated Peer Review Effective at Signaling Audit Quality?
inferredcites →https://doi.org/10.2308/accr.2010.85.6.2011openalex-snapshot
An Empirical Analysis of Auditor Independence in the Banking Industry
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-2023-012openalex-snapshot
Weathering the Storm: Does Voluntary Auditing Forestall Regulatory Sale or Closure of Troubled Community Banks?
inferredcites →https://doi.org/10.2308/ajpt-50752openalex-snapshot
PCAOB Quality Control Inspection Reports and Auditor Reputation
inferredcites →https://doi.org/10.2308/aud.2008.27.1.169openalex-snapshot
Costs to Comply with SOX Section 404
inferredcites →https://doi.org/10.2308/tar-2018-0151openalex-snapshot
Does the Disclosure of PCAOB Inspection Findings Increase Audit Firms' Litigation Exposure?
inferredcites →https://doi.org/10.2308/tar-2018-0459openalex-snapshot
Short-Selling and Information Arrival around Earnings Announcements: Evidence from Regulation SHO
inferredcites →https://doi.org/10.2308/tar-2019-0554openalex-snapshot
Don't Make Me Look Bad: How the Audit Market Penalizes Auditors for Doing Their Job
inferredcites →https://doi.org/10.2308/tar-2020-0134openalex-snapshot
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality
inferredcites →https://doi.org/10.2308/tar-2020-0152openalex-snapshot
Mandatory Internal Control Audits, Audit Adjustments, and Financial Reporting Quality: Evidence from China
inferredcites →https://doi.org/10.2308/tar-2020-0437openalex-snapshot
Do Firms Respond to Auditors’ Red Flags? Evidence from Goodwill Impairment Key Audit Matter Disclosures
inferredcites →https://doi.org/10.2308/tar-2020-0658openalex-snapshot
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?
inferredcites →https://doi.org/10.2308/tar-2021-0013openalex-snapshot
The Disclosure and Consequences of U.S. Critical Audit Matters
inferredcites →https://doi.org/10.2308/tar-2021-0060openalex-snapshot
The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality
inferredcites →https://doi.org/10.2308/tar-2021-0395openalex-snapshot
Public Company Auditing Around the Securities Exchange Act: Historical Lessons for ESG Assurance
inferredcites →https://doi.org/10.2308/tar-2022-0482openalex-snapshot
The Real Effects of PCAOB Inspection Reports on the M&A Deals of Non-Big 4 Accounting Firms
inferredcites →https://doi.org/10.2308/tar-2023-0447openalex-snapshot
Are Auditor Reputations Affected by Private Communication Channels?
inferredcites →https://doi.org/10.2308/tar-2023-0690openalex-snapshot
Auditor Scrutiny of Loan Loss Estimates and Bank Lending: Evidence from PCAOB Inspections
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