... that occurs when clients issue the EA when the audit is less complete will likely result in a higher likelihood of auditor resignation relative to the likelihood of auditor dismissal. ⁵ audit regulation audit completeness audit quality auditor turnover earnings announcements...

... 2018 faithful representation audit quality audit regulation For much of the 21st century, audit practitioners, standards setters, and regulators have discussed possible characteristics of a high-quality audit. Yet, beyond quality aspects inherent in extant auditing standards, none...

...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...