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Keywords: PCAOB enforcement
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Journal Articles
Current Issues in Auditing (2024) 18 (1): P26–P35.
Published: 01 March 2024
...Michael J. Mowchan; Wei Zhang SUMMARY The value of PCAOB enforcement was questioned in a 2019 Project on Government Oversight report, calling it a “toothless body of law.” However, the argument focused narrowly on the limited number of PCAOB enforcements imposed on Big 4 auditors without...