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The Audit Market Effects of Disputing a GAAP-Deficient PCAOB Inspection Report

Abbott, Lawrence J. - 2019

As part of its charter, the Public Company Accounting Oversight Board (PCAOB) has the authority to inspect and review the workpapers of all accounting firms that provide auditing services to publicly-traded companies. The PCAOB summarizes their findings in publicly-available inspection reports...

Persistent link: https://www.econbiz.de/10012904738

Audit, nonaudit, and information technology fees : some empirical evidence

Abbott, Lawrence J.; Parker, Susan; Peters, Gary F.; … - In: Accounting and the public interest 3 (2003) 1, pp. 2-20

Persistent link: https://www.econbiz.de/10003904181

Does mandated disclosure induce a structural change in the determinants of nonaudit service purchases?

Abbott, Lawrence J.; Parker, Susan; Peters, Gary F. - In: Auditing : a journal of practice & theory 30 (2011) 2, pp. 51-76

Persistent link: https://www.econbiz.de/10009238031

AIA submission : CEO overconfidence and the incidence of financial restatement

Presley, Theresa J.; Abbott, Lawrence J. - In: Advances in accounting : a research annual 29 (2013) 1, pp. 74-84

Persistent link: https://www.econbiz.de/10009768979

Female board presence and the likelihood of financial restatement

Abbott, Lawrence J.; Parker, Susan; Presley, Theresa J. - In: Accounting horizons : a quarterly publication of the … 26 (2012) 4, pp. 607-629

Persistent link: https://www.econbiz.de/10009709649

Internal audit assistance and external audit timeliness

Abbott, Lawrence J.; Parker, Susan; Peters, Gary F. - In: Auditing : a journal of practice & theory 31 (2012) 4, pp. 3-20

Persistent link: https://www.econbiz.de/10009682069

When the PCAOB talks, who listens? : evidence from stakeholder reaction to GAAP-deficient PCAOB inspection reports of small auditors

Abbott, Lawrence J.; Gunny, Katherine A.; Zhang, Tracey … - In: Auditing : a journal of practice & theory 32 (2013) 2, pp. 1-31

Persistent link: https://www.econbiz.de/10009751205

The effects of prior manager-auditor affiliation and PCAOB inspection reports on audit committee members' auditor recommendations

Abbott, Lawrence J.; Brown, Veena Looknanan; Higgs, Julia L. - In: Behavioral research in accounting 28 (2016) 1, pp. 1-14

Persistent link: https://www.econbiz.de/10011450274

Internal audit quality and financial reporting quality : the joint importance of independence and competence

Abbott, Lawrence J.; Daugherty, Brian; Parker, Susan; … - In: Journal of accounting research 54 (2016) 1, pp. 3-40

Persistent link: https://www.econbiz.de/10011450956

The impact of enterprise risk management on the audit process : evidence from audit fees and audit delay

Bailey, Cristina; Collins, Denton L.; Abbott, Lawrence J. - In: Auditing : a journal of practice & theory 37 (2018) 3, pp. 25-46

Persistent link: https://www.econbiz.de/10011920821