..., and regulatory variables that are generally associated with restatement. Focusing on the publication date of enforcement, Lamoreaux et al. (2023) investigate whether there is a spillover benefit to audit quality following PCAOB enforcement. Because investors, regulators, and auditors view restatements...

... to encourage managerial cooperation while maintaining professional independence. ¹¹ 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...

... 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...

... University. September 2011 October 2011 2011 auditor rotation regulation inspection On August 16, 2011, the Public Company Accounting Oversight Board issued PCAOB Release No. 2011-006, titled Concept Release on Auditor Independence and Auditor Rotation...