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Keywords: PCAOB inspection
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Journal Articles
Accounting Horizons (2022) 36 (3): 21–43.
Published: 01 September 2022
... a stronger association between audit fees and convertible debt usage in the PCAOB era due to clear leverage-related audit guidance, higher PCAOB scrutiny, and greater cost of noncompliance. Using the first year after PCAOB inspection as a proxy for heightened regulatory pressure, we find a positive...