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1-16 of 16
Keywords: PCAOB
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Journal Articles
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 12
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AUDITING: A Journal of Practice & Theory (2025) 44 (2): 1–26.
Published: 01 May 2025
...Steven Balsam; Michael A. Mayberry; Hyun Jong Park SUMMARY We exploit a proposed amendment by the Public Company Accounting Oversight Board (PCAOB) to Auditing Standard No. 12 (AS12) to examine its effect on CEOs’ risk-taking incentives. Using a difference-in-differences design, we find...
Journal Articles
Does Goodwill-Related Critical Audit Matters Disclosure Influence Firms’ Financial Reporting Decisions? Evidence from Goodwill Impairment
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AUDITING: A Journal of Practice & Theory (2024) 43 (2): 159–187.
Published: 01 May 2024
...Nusrat Jahan; M. Sydul Karim SUMMARY We investigate whether the new critical audit matters (CAMs) disclosure requirement for auditors under the PCAOB Standard AS 3101 affects audited firms’ financial reporting decisions in the context of goodwill impairment recognition. We argue that an auditor's...
Journal Articles
The Role of Valuation Specialists in Audits of Fair Values and Potential for Change under Amended Public Company Accounting Oversight Board Standards
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AUDITING: A Journal of Practice & Theory (2023) 42 (2): 133–161.
Published: 01 May 2023
...Emily E. Griffith; Jacqueline S. Hammersley SUMMARY The PCAOB recently implemented amended standards on the use of valuation specialists. We report interviews with 42 auditors and valuation specialists in which we describe the role of valuation specialists and problems during fair value audits...
Journal Articles
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting
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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
The Impact of the PCAOB Triennial Inspection Process on Inspection Year and Non-Inspection Year Audits
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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
Risky Business: Assessing the Generalizability of the PCAOB's Risk-Based Inspection Reports for Annually Inspected Audit Firms
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AUDITING: A Journal of Practice & Theory (2020) 39 (2): 117–138.
Published: 01 May 2020
...Jared Eutsler SUMMARY Existing research has found that the PCAOB inspection results of small (triennially inspected) audit firms provide incremental information about audit quality, but research has not documented a similar finding for large (annually inspected) firms. I examine...
Journal Articles
Who Really Performs the Audit? Examining the Effects of Voluntary Disclosure of the Use of Other Auditors on Investors' Perceptions of Audit Quality
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AUDITING: A Journal of Practice & Theory (2020) 39 (1): 1–19.
Published: 01 February 2020
...Kristina C. Demek; Steven E. Kaplan; Amanda Winn SUMMARY Under Rule 29, the Public Company Accounting Oversight Board (PCAOB) requires principal auditors to disclose the extent of use of other auditors on an audit engagement. This mandatory disclosure occurs on Form AP, available on the PCAOB's...
Journal Articles
Audit Partner Identification and Characteristics: Evidence from U.S. Form AP Filings
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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
Further Evidence on the Effect of Regulation on the Exit of Small Auditors from the Audit Market and Resulting Audit Quality
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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
Conventions of Audit Quality: The Perspective of Public and Private Company Audit Partners
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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
Audit Partner Identification: Unintended Consequences on Audit Judgment
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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
Internal Control Weaknesses and Financial Reporting Fraud
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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
Spatial Competition in Local Audit Markets and the Fallout on Deloitte from the 2007 PCAOB Censure
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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
Going Concern Opinion and Cost of Equity
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AUDITING: A Journal of Practice & Theory (2014) 33 (4): 1–39.
Published: 01 November 2014
..., the increase in COE varies between 3.3 percent and 5.7 percent. 7 Editor's note: Accepted by Donald J. Stokes. November 2011 May 2014 2014 going concern opinion cost of equity PCAOB By establishing a link between the GC opinion and the cost of capital, we...
Journal Articles
A Reexamination of Audit Fees for Initial Audit Engagements in the Post-SOX Period
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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
The Effect of Auditing Standard No. 5 on Audit Fees
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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...