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Keywords: PCAOB Auditing Standard No. 5Close
Journal: Accounting Horizons
Accounting Horizons (2012) 26 (3): 493–511.
Published: 01 September 2012
...Dechun Wang; Jian Zhou SYNOPSIS We investigate the impact of the Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 5 (AS5) on audit fees and audit quality. AS5 supersedes Auditing Standard No. 2 (AS2), and became effective for audits for accelerated filers for fiscal years...