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Keywords: PCAOB
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Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (2): 23–51.
Published: 01 May 2023
...Lawrence J. Abbott; William L. Buslepp; James R. Moon, Jr.; Laura A. Swenson SUMMARY We examine the association between Public Company Accounting Oversight Board (PCAOB) inspection reports and a firm’s cost of equity capital, measured using seasoned equity offering (SEO) discounting. SEO...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (2): 1–21.
Published: 01 May 2021
...Lawrence J. Abbott; William L. Buslepp SUMMARY The Public Company Accounting Oversight Board (PCAOB) inspects auditors with fewer than 100 publicly held clients, once every three years (i.e., triennial inspection). In doing so, the PCAOB may inspect any audit engagement within the three-year...
Journal Articles
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (3): 71–94.
Published: 01 August 2019
...Jenna J. Burke; Rani Hoitash; Udi Hoitash SUMMARY This paper investigates the overall impact of and the information made available by the recent audit partner disclosure requirement in the U.S. After a contentious comment period, the PCAOB released Rule 3211, which requires registered public...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (4): 95–115.
Published: 01 November 2018
...Neil L. Fargher; Alicia Jiang; Yangxin Yu SUMMARY Following the introduction of SOX in 2002 and the introduction of PCAOB inspections starting from 2003, DeFond and Lennox (2011) found that a large number of small auditors exited the SEC client audit market during the 2002–2004 period...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (2): 51–71.
Published: 01 May 2018
... is highly formalized, and quality is attested by a perfectly documented audit file that passes Canadian Public Accountability Board (CPAB) and PCAOB inspections. In contrast, partners working primarily on private company audits, regardless of their firm's size, endorse what we call the “value-added” audit...
Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (4): 135–149.
Published: 01 November 2017
...Anna M. Cianci; Richard W. Houston; Norma R. Montague; Ryan Vogel SUMMARY We examine the impact of partner identification, a regulation proposed by the PCAOB and contested by the audit profession, on audit partners' judgments. Based on accountability theory (e.g., Lerner and Tetlock 1999...
Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (3): 45–69.
Published: 01 August 2017
..., or (2) signaling a management characteristic that does not emphasize reporting quality and integrity. We find support for the opportunity explanation, but not through specific accounts linked to control weaknesses. Instead, consistent with the PCAOB's assertion, weaknesses in entity-wide controls...
Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (2): 1–19.
Published: 01 May 2017
...Jeff P. Boone; Inder K. Khurana; K. K. Raman SUMMARY We examine whether Deloitte's spatial location in local audit markets affected the firm's adverse fallout—in terms of decreased ability to retain new clients and maintain audit fees—from the 2007 PCAOB censure. We motivate our inquiry...
Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (4): 1–39.
Published: 01 November 2014
... and Plumlee (2005) evaluate these models and provide evidence that the PEG approach outperforms the other approaches to computing cost of capital. 15 2014 going concern opinion cost of equity PCAOB In the extended model (Model 2), we include four additional variables...
Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (2): 59–78.
Published: 01 May 2014
...Rosemond Desir; Jeffrey R. Casterella; Julia Kokina SUMMARY: On August 16, 2011, the Public Company Accounting Oversight Board (PCAOB) issued a concept release seeking comments on ways to enhance auditor independence. The Board notes that higher failure rates in new audit engagements might...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 1–27.
Published: 01 November 2011
...Jagan Krishnan; Jayanthi Krishnan; Hakjoon Song SUMMARY In June 2007, the PCAOB issued Auditing Standard No. 5 (AS5), superseding Auditing Standard No. 2 (AS2). AS5 significantly changed the rules relating to audits of internal control over financial reporting (ICFR). Policymakers expected AS5...