Search Results - subject:"PCAOB"

PCAOB inspection deficiencies and audit fees

Alam, Pervaiz; Cheng, Yang; Rickett, Laura K.; Skomra, … - In: The journal of corporate accounting & finance 35 (2024) 1, pp. 228-249

Persistent link: https://www.econbiz.de/10014472314

Broker-dealers and executive private benefits : Ben Charoenwong, Hansol Jang, Yibin Liu

Charoenwong, Ben; Jang, Hansol; Liu, Yibin - 2025

Persistent link: https://www.econbiz.de/10015192448

Broker-dealers and executive private benefits : evidence from tax-saving stock gifts

Charoenwong, Ben; Jang, Hansol; Liu, Yibin - 2025 - Revised version of 2025/10/FIN

Persistent link: https://www.econbiz.de/10015397023

Do PCAOB inspections change the effect of litigation risk on audit quality?

Chen, Po-Chang; Moul, Charles C.; Reffett, Andrew - In: The international journal of accounting 60 (2025) 1, pp. 1-40

Persistent link: https://www.econbiz.de/10015399615

PCAOB inspection deficiencies and future financial reporting quality : do the types of deficiencies matter?

Constance, Patience; Lennox, Clive; Li, Chan - 2025

Persistent link: https://www.econbiz.de/10015376026

Auditors' use of in-house specialists

Zimmerman, Aleksandra B.; Barr-Pulliam, Dereck; Lee, … - In: Journal of accounting research 61 (2023) 4, pp. 1363-1418

Persistent link: https://www.econbiz.de/10014364679

PCAOB inspections and audit fees : an analysis of inspection rounds of small audit firms

Vanstraelen, Ann; Zou, Lei - In: The European accounting review 31 (2022) 2, pp. 345-376

Persistent link: https://www.econbiz.de/10013370832

The effects of audit partners on financial reporting : evidence from U.S. bank holding companies

Bhat, Gauri; Desai, Hemang; Frame, W. Scott; Koch, … - 2022

Persistent link: https://www.econbiz.de/10013332598

PCAOB international inspections : updates and extensions

Hong, Philip K.; Kerr, David S.; Wiggins, Casper E. - In: International journal of auditing : IJA 26 (2022) 2, pp. 279-313

Persistent link: https://www.econbiz.de/10013184340

Does the disclosure of an audit engagement partner's name improve the audit quality? A difference-in-difference analysis

John, Kose; Liu, Min - In: Journal of Risk and Financial Management 14 (2021) 11, pp. 1-30

On 15 December 2015, the Public Company Accounting Oversight Board (PCAOB) passed Rule 3211, requiring audit firms … registered with PCAOB in the U.S. to disclose the audit engagement partner's name in the Form AP, effective 31 January 2017. The … statements. Using the audit firms registered with the PCAOB and their clients as the treated sample, we employed a difference …

Persistent link: https://www.econbiz.de/10013201192