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Keywords: PCAOB inspection reports
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Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (3): 59–79.
Published: 01 August 2011
... analysis generally indicates that firms with PCAOB deficiencies were more likely to issue a GC opinion for financially distressed clients subsequent to their PCAOB inspection than prior to their inspection. We also examine the same issue for audit firms with a PCAOB inspection report...