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The Unintended Consequences of the Frequency of PCAOB Inspection

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  • Paul Tanyi
  • Barri Litt

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  • Paul Tanyi & Barri Litt, 2017. "The Unintended Consequences of the Frequency of PCAOB Inspection," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 44(1-2), pages 116-153, January.
    • Handle: RePEc:bla:jbfnac:v:44:y:2017:i:1-2:p:116-153
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    File URL: http://hdl.handle.net/10.1111/jbfa.2017.44.issue-1-2
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    Cited by:

    1. Muel Kaptein, 2023. "A Paradox of Ethics: Why People in Good Organizations do Bad Things," Journal of Business Ethics, Springer, vol. 184(1), pages 297-316, April.
    2. Inder K. Khurana & Nathan G. Lundstrom & K. K. Raman, 2021. "PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non–Big 4 US Auditors," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 376-411, March.
    3. Patrick Velte, 2023. "The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research," Management Review Quarterly, Springer, vol. 73(1), pages 353-411, February.
    4. Markus Widmann & Florian Follert & Matthias Wolz, 2021. "On the Political Decision of Audit Market Regulation: Empirical Evidence of Audit Firm Tenure and Maximum Durations within the European Union," Economies, MDPI, vol. 9(2), pages 1-24, May.
    5. Moehrle, Stephen R. & Meckfessel, Michele & Reynolds-Moehrle, Jennifer & Stuerke, Pamela & Wen, He, 2018. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2017 academic literature," Research in Accounting Regulation, Elsevier, vol. 30(2), pages 138-147.
    6. Deng, Wenyueyang & Zhang, Zenglian & Guo, Borui, 2024. "Firm-level carbon risk awareness and Green transformation: A research on the motivation and consequences from government regulation and regional development perspective," International Review of Financial Analysis, Elsevier, vol. 91(C).
    7. Markus Widmann & Florian Follert & Matthias Wolz, 2021. "What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants," Management Review Quarterly, Springer, vol. 71(2), pages 455-489, April.

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