...Brant E. Christensen; Nathan J. Newton; Michael S. Wilkins SUMMARY We use proprietary archival data to examine one annually inspected audit firm's experience with the PCAOB inspection process. We find that the firm's audits are primarily selected for inspection due to client characteristics, while...

...Amanda M. Winn SUMMARY This study experimentally tests the joint effects of mandatory partner rotation and PCAOB inspections on audit effort. Using a sample comprised primarily of audit partners, I find that experienced auditors plan lower effort prior to mandatory partner rotation and higher...

...Colleen M. Boland; Brian E. Daugherty; Denise Dickins SUMMARY We investigate the relationship between Public Company Accounting Oversight Board (PCAOB) inspection outcomes and auditors' use of structured audit technologies (SATs) by conducting interviews with audit partners of firms inspected...

...Chad M. Stefaniak; Richard W. Houston; Duane M. Brandon SUMMARY We report the results of an experiment that examines how the salience of post-audit reviews (PARs; i.e., U.S. Public Company Accounting Oversight Board [PCAOB] inspections and public accounting firms' internal quality reviews [IQRs...

...Albert L. Nagy SUMMARY: In 2002, the peer review auditor program was replaced with independent inspections of audit firms by the Public Company Accounting Oversight Board (PCAOB). The PCAOB inspections differ from the peer reviews in several key areas including the independence level...