Does audit regulation improve the underlying information used by managers? : evidence from PCAOB inspection access and management forecast accuracy
Brant Christensen, Lijun (Gillian) Lei, Sydney Qing Shu, Wayne Thomas
| Year of publication: |
2023
|
|---|---|
| Authors: | Christensen, Brant E. ; Lei, Lijun ; Shu, Sydney Qing ; Thomas, Wayne B. |
| Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 106.2023, p. 1-18
|
| Subject: | Audit regulation | Management forecast accuracy | PCAOB international inspection | Voluntary disclosure | Wirtschaftsprüfung | Financial audit | Regulierung | Regulation | Unternehmenspublizität | Corporate disclosure | Aufsichtsbehörde | Regulatory agency | Prognoseverfahren | Forecasting model |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.aos.2022.101403 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014282286