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Keywords: PCAOB inspection process
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Journal Articles
When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors
Available to Purchase
AUDITING: A Journal of Practice & Theory (2013) 32 (2): 1–31.
Published: 01 May 2013
... audit quality signals PCAOB inspection process Inspections are conducted annually for Big 4 and national auditors with greater than 100 publicly held registrants (annually inspected auditors). 1 The inspection process is conducted every three years for auditors with fewer than 100...
