From peer review to PCAOB inspections: regulating for audit quality in the U.S
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Cited by:
- Canning, Mary & O'Dwyer, Brendan, 2016. "Institutional work and regulatory change in the accounting profession," Accounting, Organizations and Society, Elsevier, vol. 54(C), pages 1-21.
- Knechel, W. Robert & Park, Hyun Jong, 2022. "Audit firm political connections and PCAOB inspection reports," Accounting, Organizations and Society, Elsevier, vol. 100(C).
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Keywords
public company accounting oversight board (PCAOB); inspection; peer review; quality assurance; self-regulation; accounting history; American Institute of Certified Public Accountants (AICPA);All these keywords.
JEL classification:
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2017-12-18 (Accounting and Auditing)
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