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Are PCAOB-identified audit deficiencies associated with a change in reporting decisions of triennially inspected audit firms?

Gramling, Audrey A.; Krishnan, Jayanthi; Zhang, Yinqi - In: Auditing : a journal of practice & theory 30 (2011) 3, pp. 59-79

Persistent link: https://www.econbiz.de/10009301884

Are PCAOB Identified Audit Deficiencies Associated with a Change in Reporting Decisions of Triennially Inspected Audit Firms?

Gramling, Audrey A. - 2014

The primary issue we examine is whether PCAOB identified audit deficiencies are associated with a change in triennially inspected audit firms' going concern (GC) reporting decisions for their financially distressed clients. Our analysis generally indicates that firms with PCAOB deficiencies were...

Persistent link: https://www.econbiz.de/10012751626

An exploratory study of the effects of the European Union 8th Directive on Company Law on audit committees : evidence from EU companies listed on the US stock exchanges

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Shareholder rights, insider ownership and earnings management

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Do sanctions imposed on peers have a deterrence effect on related-party transactions of observing firms? : evidence from Chinese listed firms

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Cross listing, corporate governance and corporate performance : empirical evidence of Hong Kong-listed Chinese companies

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Does directors' innovation experience promote firm innovation? : evidence from China

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