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Keywords: enforcement reports
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Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2022) 37 (2): 91–107.
Published: 01 May 2022
... statement audits is made publicly available. The PCAOB enforcement reports contain key information and offer greater transparency in regard to the audits of SEC registrants. This project uses these reports to teach real-life lessons in the context of the complex regulatory environment in which registered...