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The association between audit quality, retained ownership, and firm-specific risk in US vs. Canadian IPO markets
Clarkson, Peter M. - In: Journal of accounting & economics 17 (1994) 1, pp. 207-228
Persistent link: https://www.econbiz.de/10001162471
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The value of the PCAOB's international audit oversight on U.S. listed foreign companies : evidence from an initial enforcement breakdown
Gu, Tracy; Jiang, Yiqi; Simunic, Dan A. - In: Journal of contemporary accounting & economics 19 (2023) 1, pp. 1-25
Persistent link: https://www.econbiz.de/10014301898
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The Value of the PCAOB’s International Audit Oversight on U.S. listed Foreign Companies : Evidence from an Initial Enforcement Breakdown
Gu, Tracy; Jiang, Yiqi; Simunic, Dan A. - 2022
We use the release by the Public Company Accounting Oversight Board on May 18, 2010 showing its oversight of certain foreign auditors has been denied as a natural experiment to examine investors’ early valuation of the PCAOB’s international audit oversight on U.S. listed foreign companies....
Persistent link: https://www.econbiz.de/10013293994