..., MA, USA. Editor’s note: Accepted by Editor Denise Dickins. 02 12 2022 16 03 2023 17 03 2023 2024 PCAOB enforcement audit quality regulation sanctions The Sarbanes-Oxley Act of 2002 (SOX) established the Public Company Accounting Oversight Board...

... things they would rather not hear. audit quality audit process service science regulation corporate governance Practitioners, regulators, and academics tend to treat an audit as akin to the manufacture of a tangible economic good produced solely by the auditor. As a result, audit...

... public accounting firms), we find that the interviewees cite several positive aspects of auditing careers including the people, intellectual stimulation, challenge, and responsibility. However, they also cite significant negatives, including PCAOB regulation, stress, and hours. None of the staff...

... on Independence. The views expressed in the paper are solely those of the authors and do not represent the views of either the American Accounting Association or the Auditing Section. auditor rotation regulation inspection On August 16, 2011, the Public Company Accounting Oversight Board issued...