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Keywords: economic analysis
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Journal Articles
Economic Analysis of Proposed PCAOB Standards: Finding a Path Forward
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2018) 32 (2): 183–200.
Published: 01 June 2018
... the need to conduct economic analysis of proposed PCAOB standards added important considerations. If appropriately integrated into the process, these considerations can improve PCAOB standard-setting. We describe the PCAOB's current approach to economic analysis and offer recommendations to improve...
