Is the PCAOB enforcement approach aligned with its mandate? : perspectives of sanctioned auditors and former PCAOB enforcement staff
Year of publication: |
2025
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Authors: | Cannon, Nathan ; Lamoreaux, Phillip ; Maksymov, Eldar ; Myers, Noah |
Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 42.2025, 2, p. 807-836
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Subject: | audit regulation | investor protection | PCAOB enforcement | PCAOB sanctions | procedural justice | Wirtschaftsprüfung | Financial audit | Rechtsdurchsetzung | Law enforcement | Sanktion | Sanction | Aufsichtsbehörde | Regulatory agency | Anlegerschutz | Investor protection | Internes Kontrollsystem | Internal control | Regulierung | Regulation | Gerechtigkeit | Justice |
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