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Persistent link: https://www.econbiz.de/10011646267
The PCAOB recently considered implementing mandatory audit firm rotation in hopes of better aligning auditors' interests with investors' interests, suggesting that the PCAOB views long auditor tenure as problematic. However, the accounting profession argues that long tenure actually improves...
Persistent link: https://www.econbiz.de/10013006800
This paper investigates the potential costs to investors of the Public Company Accounting Oversight Board's (PCAOB's) inability to conduct inspections of foreign audit firms. Specifically, we examine the stock market reaction of companies audited by non-inspected foreign audit firms to a series...
Persistent link: https://www.econbiz.de/10013121441