The Impact of the PCAOB Individual Engagement Inspection Process—Preliminary Evidence
The Impact of the PCAOB Individual Engagement Inspection Process—Preliminary Evidence
About this item
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Publisher
Sarasota: American Accounting Association
Journal title
Language
English
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Publisher
Sarasota: American Accounting Association
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Scope and Contents
Contents
This study investigates the impact on auditors' and clients' activities of Public Company Accounting Oversight Board (PCAOB) inspections of individual engagements. I find that both auditors and clients react to a Part I Finding, which identifies audit deficiencies on their inspected engagements. Audit firm effort increases on inspected engagements...
Alternative Titles
Full title
The Impact of the PCAOB Individual Engagement Inspection Process—Preliminary Evidence
Authors, Artists and Contributors
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Record Identifier
TN_cdi_proquest_journals_2097970948
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_2097970948
Other Identifiers
ISSN
0001-4826
E-ISSN
1558-7967
DOI
10.2308/accr-51948
