Add to ORKGThe article presents information on the rule of the Public Company Accounting Oversight Board (PCAOB) which mandates the inspection of smaller auditing firms in the U.S. The small firm inspections started in 2004, and the first round of inspections revealed a large number of audit deficiencies and quality control defects. It explores the purpose of the second inspections of small auditing and accounting firms. It discusses the possible structural changes in firms inspected twice
We investigate whether Public Company Accounting Oversight Board (PCAOB) inspections affect the qual...
The drive to enhance audit quality after the cascade of audit failures in the final decades of the l...
Established by way of the Sarbanes-Oxley Act of 2002 (SOX), the Public Company Accounting Oversight ...
The article reports the study of Public Company Accounting Oversight Board (PCAOB) on the quality co...
We examine 316 Public Company Accounting Oversight Board (PCAOB) inspection reports issued to smalle...
The article presents an analysis made by authors of PCAOB small firms inspection reports in order to...
In the period leading up to the early 2000s there were a series of large company failures attributed...
paper examines PCAOB inspections of international audit firms, based on an analysis of 175 first-tim...
This paper analyzes the merits of audit firm inspections conducted by the Public Company Accounting ...
The Sarbanes-Oxley Act (SOX) was passed in 2002 to apply new controls over financial reporting for p...
After more than 50 years of self-regulation of the US auditing profession, the Sarbanes-Oxley Act of...
For the past 10 years, the Public Company Accounting Oversight Board (PCAOB) has operated as an inde...
Since 2005, the PCAOB (Public Company Accounting Oversight Board) has been issuing inspection report...
To gain insight into the Public Company Accounting Oversight Board's (PCAOB) impact on audit quality...
The study analyzes the PCAOB´s inspections conducted in Brazilian and U.S.A auditing firms. With a n...
We investigate whether Public Company Accounting Oversight Board (PCAOB) inspections affect the qual...
The drive to enhance audit quality after the cascade of audit failures in the final decades of the l...
Established by way of the Sarbanes-Oxley Act of 2002 (SOX), the Public Company Accounting Oversight ...
The article reports the study of Public Company Accounting Oversight Board (PCAOB) on the quality co...
We examine 316 Public Company Accounting Oversight Board (PCAOB) inspection reports issued to smalle...
The article presents an analysis made by authors of PCAOB small firms inspection reports in order to...
In the period leading up to the early 2000s there were a series of large company failures attributed...
paper examines PCAOB inspections of international audit firms, based on an analysis of 175 first-tim...
This paper analyzes the merits of audit firm inspections conducted by the Public Company Accounting ...
The Sarbanes-Oxley Act (SOX) was passed in 2002 to apply new controls over financial reporting for p...
After more than 50 years of self-regulation of the US auditing profession, the Sarbanes-Oxley Act of...
For the past 10 years, the Public Company Accounting Oversight Board (PCAOB) has operated as an inde...
Since 2005, the PCAOB (Public Company Accounting Oversight Board) has been issuing inspection report...
To gain insight into the Public Company Accounting Oversight Board's (PCAOB) impact on audit quality...
The study analyzes the PCAOB´s inspections conducted in Brazilian and U.S.A auditing firms. With a n...
We investigate whether Public Company Accounting Oversight Board (PCAOB) inspections affect the qual...
The drive to enhance audit quality after the cascade of audit failures in the final decades of the l...
Established by way of the Sarbanes-Oxley Act of 2002 (SOX), the Public Company Accounting Oversight ...