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Keywords: cost benefit analysis
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Journal Articles
Accounting Horizons (2014) 28 (3): 627–671.
Published: 01 September 2014
... A. Griffin (editor) for encouraging us to write this paper. October 2013 January 2014 2014 Sarbanes-Oxley regulation SEC PCAOB audit cost benefit analysis For firms subject to section 404, the PCAOB in 2007 adopted Audit Standard 5 (AS5), which significantly relaxed...
Journal Articles
Accounting Horizons (2013) 27 (4): 775–798.
Published: 01 December 2013
... audit regulation audit quality SOX cost benefit analysis It has been more than ten years since the Sarbanes-Oxley Act of 2002 (SOX) created the Public Company Accounting Oversight Board (PCAOB) to regulate public company auditing. Because a decade provides sufficient time for the contours...