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Keywords: PCAOB
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Journal Articles
Accounting Horizons (2021) 35 (2): 145–165.
Published: 01 June 2021
...L. Tyler Williams; W. Mark Wilder SYNOPSIS The Public Company Accounting Oversight Board (PCAOB; Board) maintains that constituent feedback plays an essential and dynamic role in its audit standard-setting process. We examine a major source of constituent feedback, responses to standard-setting...
Journal Articles
Accounting Horizons (2019) 33 (4): 95–117.
Published: 01 December 2019
... workloads result in decreased audit quality. We also find that auditors' job satisfaction is negatively impacted by high audit workloads, particularly when the workloads exceed a threshold that is perceived to impair audit quality. Overall, our findings provide support for the PCAOB's concern that heavy...
Journal Articles
Accounting Horizons (2018) 32 (2): 201–209.
Published: 01 June 2018
...Sridhar Ramamoorti SYNOPSIS For organizing my discussant response, I use the “input-process-output-outcomes” framework, where the PCAOB is part of the standard-setting infrastructure (input), the processes are its standard-setting activities, the standards eventually developed and approved...
Journal Articles
Accounting Horizons (2018) 32 (2): 183–200.
Published: 01 June 2018
...Christine Nolder; Zoe-Vonna Palmrose SYNOPSIS The pace of standard-setting by the Public Company Accounting Oversight Board (PCAOB) has been glacial, which increases the risk that U.S. auditing standards are not keeping up with the global audit environment. Legislation enacted in 2012 that created...
Journal Articles
Accounting Horizons (2015) 29 (3): 507–527.
Published: 01 September 2015
...Santanu Mitra; Hakjoon Song; Joon Sun Yang SYNOPSIS Auditing Standard No. 5 (AS5) introduced by the Public Company Accounting Oversight Board (PCAOB) in June 2007 requires a top-down risk-based approach in auditing and is expected to improve audit efficiency and make the overall auditing process...
Includes: Supplementary data
Journal Articles
Journal Articles
Accounting Horizons (2015) 29 (2): 297–311.
Published: 01 June 2015
... and will not necessarily be socially optimal. Corresponding Author: Joseph V. Carcello, Email: [email protected] Supplemental material can be accessed by clicking the link in Appendix A. July 2013 November 2014 2015 The PCAOB offers two major reasons for expecting engagement partner...
Includes: Supplementary data
Journal Articles
Accounting Horizons (2014) 28 (4): 917–930.
Published: 01 December 2014
...Jeanette M. Franzel SYNOPSIS After more than a decade since passage of the Sarbanes-Oxley Act and the creation of the Public Company Accounting Oversight Board (PCAOB), it is appropriate and necessary to ask questions about the present state of audit quality and evaluate the impact...
Journal Articles
Accounting Horizons (2014) 28 (3): 627–671.
Published: 01 September 2014
... regulation. Sarbanes-Oxley regulation SEC PCAOB audit cost benefit analysis In this article we review and assess over 120 studies of the Sarbanes-Oxley Act, focusing on research in accounting, law, and finance after 2005. We describe major developments in its legal, regulatory...
Journal Articles
Accounting Horizons (2013) 27 (4): 775–798.
Published: 01 December 2013
...Zoe-Vonna Palmrose SYNOPSIS This commentary assesses the status of audit regulation under the Public Company Accounting Oversight Board (PCAOB) and explores what the future might hold. The commentary discusses how discretionary choices in implementing the PCAOB's legislative mandates under...
Journal Articles
Accounting Horizons (2012) 26 (3): 533–561.
Published: 01 September 2012
...Ronald R. King; Shawn M. Davis; Natalia Mintchik SYNOPSIS This paper contributes to the deliberations on the potential consequences of requiring disclosure of the engagement partner's identity in the audit report. The PCAOB has recently suggested that this requirement will lead to enhanced audit...