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Journal Articles

The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality

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Daniel Aobdia, Reining C. Petacchi
Journal: The Accounting Review
The Accounting Review (2023) 98 (5): 1–29.
https://doi.org/10.2308/TAR-2020-0134
Published: 01 September 2023
...Daniel Aobdia; Reining C. Petacchi ABSTRACT We examine the effect of large audit firms’ internal inspection programs, an important monitoring mechanism, on auditor effort and financial reporting quality. Internal inspections are often predictable, and engagement teams concentrate their effort...
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Includes: Supplementary data
Journal Articles

The Impact of the PCAOB Individual Engagement Inspection Process—Preliminary Evidence

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Daniel Aobdia
Journal: The Accounting Review
The Accounting Review (2018) 93 (4): 53–80.
https://doi.org/10.2308/accr-51948
Published: 01 July 2018
... for inspections of engagements of year t. impact of regulation audit quality PCAOB inspections auditor effort auditor switches This study assesses the impact, at the auditor and auditor-client relationship levels, of Public Company Accounting Oversight Board (PCAOB) inspections...
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Includes: Supplementary data