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Keywords: innovation
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Journal Articles
Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss
Available to Purchase
AUDITING: A Journal of Practice & Theory (2024) 43 (4): 115–141.
Published: 01 November 2024
... REM after the introduction of PCAOB inspection oversight. This relation is stronger for companies with a reduced ability to manage earnings via accruals. Lastly, we find a negative association between PCAOB oversight and innovation, particularly for firms making larger discretionary cuts to R&D...