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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
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When the PCAOB talks, Who Listens? Evidence from Stakeholder Reaction to GAAP- Deficient PCAOB Inspection Reports of Small Auditors
Abbott, Lawrence J. - 2014
Section 104 of the Sarbanes-Oxley Act (SOX) created the Public Company Accounting Oversight Board (PCAOB). The PCAOB conducts inspections of registered public accounting firms that provide audits for publicly traded companies. The results of the inspection process are summarized in publicly...
Persistent link: https://www.econbiz.de/10012708721