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The Impact of the PCAOB Triennial Inspection Process on Inspection Year and Non-Inspection Year Audits
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What this work says
Outgoing claims: the papers this work cites, builds on, or argues with.
inferredcites →https://doi.org/10.1007/978-3-319-67355-4openalex-snapshot
Corporate Financial Distress
inferredcites →https://doi.org/10.1007/bf02918230openalex-snapshot
Allocating audit resources to detect fraud
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.2004.11.002openalex-snapshot
Performance matched discretionary accrual measures
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.2011.03.002openalex-snapshot
The effect of SOX on small auditor exits and audit quality
inferredcites →https://doi.org/10.1016/j.jacceco.2014.09.002openalex-snapshot
A review of archival auditing research
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.2017.03.001openalex-snapshot
Regulatory Oversight and Auditor Market Share
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.jaccpubpol.2012.11.002openalex-snapshot
PCAOB inspection reports and audit quality
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.12017openalex-snapshot
Does Auditor Industry Specialization Improve 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/10.1111/1911-3846.12352openalex-snapshot
Awareness of SEC Enforcement and Auditor Reporting Decisions
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/j.1099-1123.2011.00432.xopenalex-snapshot
Negative PCAOB Inspections of Triennially Inspected Auditors and Involuntary and Voluntary Client Losses
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00363.xopenalex-snapshot
National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
inferredcites →https://doi.org/10.1177/0148558x9400900109openalex-snapshot
The Incremental Information Content of the Going-Concern Audit Opinion
inferredcites →https://doi.org/10.1506/4xr4-kt5v-e8cn-91gxopenalex-snapshot
Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
inferredcites →https://doi.org/10.1506/927u-jgjy-35ta-7nt1openalex-snapshot
Pricing of Initial Audit Engagements by Large and Small Audit Firms*
inferredcites →https://doi.org/10.2139/ssrn.2983900openalex-snapshot
Consequences of Low-Quality Audits for Engagement Partners: The Importance of Audit Firm Quality Control Systems
inferredcites →https://doi.org/10.2307/2491047openalex-snapshot
Earnings Management During Import Relief Investigations
inferredcites →https://doi.org/10.2308/acch-50323openalex-snapshot
Audit Partner Perceptions of Post-Audit Review Mechanisms: An Examination of Internal Quality Reviews and PCAOB Inspections
inferredcites →https://doi.org/10.2308/acch.2010.24.2.189openalex-snapshot
PCAOB Inspections of Smaller CPA Firms: The Perspective of Inspected Firms
inferredcites →https://doi.org/10.2308/accr-51523openalex-snapshot
Idiosyncratic Shocks to Firm Underlying Economics and Abnormal Accruals
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.00000044openalex-snapshot
Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.71openalex-snapshot
The Relation between Auditors' Fees for Nonaudit Services and Earnings Management
inferredcites →https://doi.org/10.2308/accr.2003.78.1.95openalex-snapshot
Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports
inferredcites →https://doi.org/10.2308/accr.2006.81.3.617openalex-snapshot
Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets
inferredcites →https://doi.org/10.2308/ajpt-340158openalex-snapshot
Allocating Internal Audit Resources to Minimize Detection Risk Due to Theft.
inferredcites →https://doi.org/10.2308/ajpt-50002openalex-snapshot
The Auditor's Going-Concern Opinion as a Communication of Risk
inferredcites →https://doi.org/10.2308/ajpt-50374openalex-snapshot
When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors
inferredcites →https://doi.org/10.2308/ajpt-51786openalex-snapshot
Auditor Size and Going Concern Reporting
inferredcites →https://doi.org/10.2308/aud.2001.20.1.137openalex-snapshot
Additional Evidence on Audit Report Lag
inferredcites →https://doi.org/10.2308/tar-2018-0151openalex-snapshot
Does the Disclosure of PCAOB Inspection Findings Increase Audit Firms' Litigation Exposure?
What points at this work
Incoming claims: where this work appears in other papers’ reference lists and arguments.
inferred← citeshttps://doi.org/10.2139/ssrn.4212680openalex-extracted
Does the PCAOB’s Emphasis on Management Review Controls Improve Financial Reporting Decisions? Evidence from Goodwill Impairments
inferred← citeshttps://doi.org/10.1016/j.aos.2024.101552openalex-snapshot
Costs and Benefits of a Risk-Based PCAOB Inspection Regime
inferred← citeshttps://doi.org/10.1108/maj-04-2024-4284openalex-snapshot
PCAOB inspection frequency and internal control opinion quality
inferred← citeshttps://doi.org/10.1108/maj-06-2024-4374openalex-snapshot
Audit committee tenure, financial reporting quality, and auditor independence
inferred← citeshttps://doi.org/10.2308/ajpt-2020-005openalex-snapshot
Once Bitten, Twice Shy: The Effect of Experiencing a Client with an Environmental Accident on Audit Effort
inferred← citeshttps://doi.org/10.2308/ajpt-2021-079openalex-snapshot
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting
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