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The Revolving Door between Large Audit Firms and the PCAOB: Implications for Future Inspection Reports and Audit Quality

https://doi.org/10.2308/tar-2019-0649
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What this work says

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

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A multi-method analysis of the PCAOB’s relationship with the audit profession
inferredcites →https://doi.org/10.1016/j.econlet.2007.05.030openalex-snapshot
The fixed effects negative binomial model revisited
inferredcites →https://doi.org/10.1016/j.jacceco.2009.04.002openalex-snapshot
Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms
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.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.2022.101497openalex-snapshot
Insights into Auditor Public Oversight Boards: Whether, How, and Why they 'Work'
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.jfineco.2010.08.016openalex-snapshot
Simple formulas for standard errors that cluster by both firm and time
inferredcites →https://doi.org/10.1016/j.jmoneco.2014.05.005openalex-snapshot
The revolving door and worker flows in banking regulation
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/10.1016/s0304-4076(98)00033-5openalex-snapshot
Distribution-free estimation of some nonlinear panel data models
inferredcites →https://doi.org/10.1038/nrn3475openalex-snapshot
Power failure: why small sample size undermines the reliability of neuroscience
inferredcites →https://doi.org/10.1093/oxrep/grj013openalex-snapshot
Regulatory Capture: A Review
inferredcites →https://doi.org/10.1093/rfs/hhz149openalex-snapshot
Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime
inferredcites →https://doi.org/10.1111/1475-679x.12151openalex-snapshot
Do PCAOB Inspections Improve the Quality of Internal Control Audits?
inferredcites →https://doi.org/10.1111/1911-3846.12454openalex-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/j.1911-3846.2010.01041.xopenalex-snapshot
Predicting Material Accounting Misstatements*
inferredcites →https://doi.org/10.1287/mnsc.2017.2921openalex-snapshot
Revolving Rating Analysts and Ratings of Mortgage-Backed and Asset-Backed Securities: Evidence from LinkedIn
inferredcites →https://doi.org/10.1287/mnsc.2019.3301openalex-snapshot
The Economic Consequences of Audit Firms’ Quality Control System Deficiencies
inferredcites →https://doi.org/10.2139/ssrn.1807994openalex-snapshot
Investor Reactions to PCAOB Inspection Reports
inferredcites →https://doi.org/10.2139/ssrn.2449922openalex-snapshot
The Revolving Door and Worker Flows in Banking Regulation
inferredcites →https://doi.org/10.2307/2111268openalex-snapshot
The Dynamics of the "Revolving Door" on the FCC
inferredcites →https://doi.org/10.2307/2555994openalex-snapshot
Revolving Doors and the Optimal Tolerance for Agency Collusion
inferredcites →https://doi.org/10.2308/acch-50077openalex-snapshot
PCAOB Inspections and Large Accounting Firms
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.2007.21.2.137openalex-snapshot
PCAOB Inspections of Smaller CPA Firms: Initial Evidence from Inspection Reports
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-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/ajpt-50752openalex-snapshot
PCAOB Quality Control Inspection Reports and Auditor Reputation
inferredcites →https://doi.org/10.26226/morressier.5f0c7d3058e581e69b05cfcdopenalex-snapshot
The PCAOB Revolving Door and Audit Quality.

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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The Costs of Public Audit Oversight: Evidence from the EU
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Closing the Revolving Door
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Formation of Political Connection and CEO Turnover: Evidence from Korea
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Between Boardrooms and the Beltway: The Career Paths of Senior Regulators
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Manager Staffing Leverage at the Audit Office and Audit Quality
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Does Audit Firm Hiring of Former PCAOB Personnel Improve Audit Quality?
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Does gender composition of audit teams matter? An examination of audit quality and audit cost
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Revolving door at financial intermediaries: evidence from fraud allegations against IPO clients
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The PCAOB inspections process over global network firms: synthesizing the perspective of former inspectors with prior research
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Costs and Benefits of a Risk-Based PCAOB Inspection Regime
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Insights into Auditor Public Oversight Boards: Whether, How, and Why they 'Work'
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inferred← citeshttps://doi.org/10.1016/j.jacceco.2026.101865openalex-snapshot
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Public Audit Oversight and Audit Pricing: Evidence from the EU
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Social Networks Analysis in Accounting and Finance
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Is the PCAOB enforcement approach aligned with its mandate? Perspectives of sanctioned auditors and former PCAOB enforcement staff
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Politically connected audit committee and audit risk: Evidence from a quasi‐experiment
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Conflicted Regulators
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When Auditors Join the PCAOB as Inspectors: Implications of the PCAOB Hiring Practices
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Auditors' Career Variety: Exploring the Effect of "Experience Portfolios" in Expertise Development
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The Economic Consequences of Regulatory Failure: Evidence from the 2017 KPMG-PCAOB Audit Inspection Scandal
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Revolving Door at Financial Intermediaries: Evidence from Fraud Allegations Against IPO Clients
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Is Audit Partner Identification Useful? Evidence from the KPMG “Steal the Exam” Scandal
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Do Nonaudit Services Attract Regulatory Scrutiny?
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Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s A Firm’s System of Quality Control and Other Proposed Amendments to PCAOB Standards, Rules, and Forms
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Corruption in the Auditor Inspection Process: The Case of KPMG and the PCAOB
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PCAOB International Inspections and the Market Value of Cash Holdings
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Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings
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The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality
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Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices
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