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Keywords: impact of regulation
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Journal Articles
The Impact of the PCAOB Individual Engagement Inspection Process—Preliminary Evidence
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2018) 93 (4): 53–80.
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...
Includes: Supplementary data