A content analysis of CPA firms’ correspondence following PCAOB inspections: 2004–2010
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DOI: 10.1016/j.racreg.2012.05.007
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- Lennox, Clive & Pittman, Jeffrey, 2010. "Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 84-103, February.
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- Flesher, Dale L. & Sharp, Andrew D., 2014. "Recalling the Public Oversight Board (1977–2002) and winners of the John J. McCloy Award," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 204-211.
- Franzen, Laurel & Meckfessel, Michele & Moehrle, Stephen R. & Reynolds-Moehrle, Jennifer A., 2015. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2012 academic literature," Research in Accounting Regulation, Elsevier, vol. 27(1), pages 21-38.
- Löhlein, Lukas, 2016. "From peer review to PCAOB inspections: Regulating for audit quality in the U.S," Journal of Accounting Literature, Elsevier, vol. 36(C), pages 28-47.
- Carlin Dowling & W. Robert Knechel & Robyn Moroney, 2018. "Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 353-380, September.
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Keywords
PCAOB; Regulation; Auditors; Sarbanes–Oxley Act; Audit quality;All these keywords.
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