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Audit Fees, PCAOB Sanctions, Sanction Risk, Sanction Risk Premiums, and Public Policy : Theoretical Framework and a Call for Research
Huber, Wm. Dennis - 2013
separate and distinct from business, audit, and litigation risk — sanction risk. This paper establishes the legal and economic … bases of sanction risk and proposes that research be conducted to determine whether sanction-risk premiums are being …
Persistent link: https://www.econbiz.de/10014154892
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Regulatory sanction risk and going-concern reporting practices : evidence for privately held firms
Sundgren, Stefan; Svanström, Tobias - In: Accounting and business research 52 (2022) 4, pp. 377-416
Persistent link: https://www.econbiz.de/10013362766
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Auditor Reporting and Regulatory Sanctions in the Broker-Dealer Industry : From Self-Regulation to PCAOB Oversight
Schnader, Anne L. - 2018
The financial security of the investing public relies on high quality service by broker-dealers (BDs), investors' gateway to the financial markets. The Securities and Exchange Commission (SEC) has long required auditors to attest to BDs' internal controls and compliance with regulations...
Persistent link: https://www.econbiz.de/10012911652
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Disciplinary Sanctions and Audit Quality : Empirical Evidence from an External Oversight System
de Fuentes Barbera, Cristina - 2010
an external inspection ultimately leading to a sanction. Audit firms try either to influence the outcome of the ongoing … disciplinary process, or to counteract the reputational costs inherent to the probable disclosure of a sanction …
Persistent link: https://www.econbiz.de/10013141257
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Client Stock Market Reaction to PCAOB Sanctions Against a Big Four Auditor
Dee, Carol Callaway - 2010
We examine client stock market reaction to news of PCAOB sanctions imposed upon Deloitte and Touche, LLP - the first against a Big 4 auditor. The PCAOB Order against Deloitte contains three potentially value relevant pieces of information. First, it shows that Deloitte did not conduct a quality...
Persistent link: https://www.econbiz.de/10013144115
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Auditor Reporting and Regulatory Sanctions in the Broker‐Dealer Industry : From Self‐Regulation to PCAOB Oversight
Schnader, Anne L. - 2019
The financial security of the investing public relies on high quality service by broker-dealers (BDs), investors' gateway to the financial markets. The Securities and Exchange Commission (SEC) has long required auditors to attest to BDs' internal controls and compliance with regulations...
Persistent link: https://www.econbiz.de/10012896651
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Does Auditor Independence Matter? Evidence from SEC Sanctions against PricewaterhouseCoopers LLP for Prohibited Non-Audit Services
Barber, Russell; Dee, Carol Callaway; Gunny, Katherine - 2020
We examine stock market effects related to news of the Securities and Exchange Commission’s (SEC) sanctions against PricewaterhouseCoopers LLP (PWC) in 2019. PWC provided prohibited non-audit services (NAS) to audit clients and mischaracterized the nature of the services to the audit...
Persistent link: https://www.econbiz.de/10014361887
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Client stock market reaction to PCAOB sanctions against a big 4 auditor
Dee, Carol Callaway; Lulseged, Ayalew; Zhang, Tianming - In: Contemporary accounting research : a journal of the … 28 (2011) 1, pp. 263-291
Persistent link: https://www.econbiz.de/10009126036
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How auditors perceive sanction severity and the detection of violations : insights into professional vulnerabilities
Peytcheva, Marietta; Warren, Danielle E - In: Accounting and the public interest 13 (2013) 1, pp. 1-13
Persistent link: https://www.econbiz.de/10010237423
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Corporate governance and financial authority sanctions
Smaili, Nadia; Sinclair-Desgagné, Bernard - In: International journal of managerial and financial accounting 6 (2014) 1, pp. 27-48
Persistent link: https://www.econbiz.de/10010399204