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Keywords: PCAOB inspections
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–18.
Published: 31 May 2024
...Jonathan H. Grenier; Jesse C. Robertson; Chad A. Simon; Jeremy M. Vinson SUMMARY The PCAOB has been inspecting firms for almost 20 years, yet there is little evidence regarding the effect of PCAOB inspections on auditor liability. We examine conditions under which a clean PCAOB inspection finding...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (3): 155–174.
Published: 01 August 2021
...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...
Journal Articles
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (3): 87–104.
Published: 01 August 2014
...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...