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Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States

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  1. Greg Richins & Ken T. Trotman & Di Yang, 2024. "The effects of prevalence induced concept change on audit scepticism judgements," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(4), pages 4429-4446, December.
  2. Armstrong, Christopher S. & Kepler, John D. & Larcker, David F. & Shi, Shawn X., 2024. "Rank-and-file accounting employee compensation and financial reporting quality," Journal of Accounting and Economics, Elsevier, vol. 78(1).
  3. Nor Aishah Mohd Ali & Zaleha Mahat & Rahayu Mohd Sehat & Siti Hawa Shuid & Norhanizah Johari, 2024. "Evaluating Audit Oversight Board’s Regulatory Impact: Analysis of Sanctions Imposed on Malaysian Audit Firms," Information Management and Business Review, AMH International, vol. 16(2), pages 125-136.
  4. Ya-Fang Wang, 2020. "New Insights on Audit Quality," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 13(1), pages 21-28, April.
  5. Phillip T. Lamoreaux & Landon M. Mauler & Nathan J. Newton, 2020. "Audit Regulation and Cost of Equity Capital: Evidence from the PCAOB's International Inspection Regime," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2438-2471, December.
  6. Nathan R. Berglund, 2020. "Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1914-1951, September.
  7. Yingwen Deng & Ole‐Kristian Hope & Cyndia Wang & Min Zhang, 2022. "Capital market liberalization and auditors' accounting adjustments: Evidence from a quasi‐experiment," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(1-2), pages 215-248, January.
  8. Hanlon, Michelle & Shroff, Nemit, 2022. "Insights into auditor public oversight boards: Whether, how, and why they “work”," Journal of Accounting and Economics, Elsevier, vol. 74(1).
  9. Christensen, Brant E. & Newton, Nathan J. & Wilkins, Michael S., 2024. "Costs and benefits of a risk-based PCAOB inspection regime," Accounting, Organizations and Society, Elsevier, vol. 112(C).
  10. Wenjing Li & Jeff Ng & Albert Tsang & Oktay Urcan, 2019. "Country-level institutions and management earnings forecasts," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(1), pages 48-82, February.
  11. Sarah B. Stuber & Chris E. Hogan, 2021. "Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?," Journal of Accounting Research, Wiley Blackwell, vol. 59(1), pages 331-370, March.
  12. Wunhong Su & Liuzhen Zhang & Chao Ge & Shuai Chen, 2022. "Association between Internal Control and Sustainability: A Literature Review Based on the SOX Act Framework," Sustainability, MDPI, vol. 14(15), pages 1-30, August.
  13. Jagan Krishnan & Jayanthi Krishnan & Steven A. Maex, 2024. "Does audit firm hiring of former PCAOB personnel improve audit quality?," Review of Accounting Studies, Springer, vol. 29(4), pages 3130-3175, December.
  14. Flasher, Renee & Schenck, Kristy, 2019. "Exploring PCAOB inspection results for audit firms headquartered outside of the US," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 37(C).
  15. Christensen, Brant & Lei, Lijun (Gillian) & Shu, Sydney Qing & Thomas, Wayne, 2023. "Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy," Accounting, Organizations and Society, Elsevier, vol. 106(C).
  16. Prabashi Dharmasiri & Soon-Yeow Phang & Ashna Prasad & John Webster, 2022. "Consequences of Ethical and Audit Violations: Evidence from the PCAOB Settled Disciplinary Orders," Journal of Business Ethics, Springer, vol. 179(1), pages 179-203, August.
  17. Sibo Liu & Lixin (Nancy) Su & Feng (Harry) Wu & Xindong (Kevin) Zhu, 2024. "Participation and upgrading along global value chains: the role of audit oversight," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 55(9), pages 1128-1149, December.
  18. Kyungha Kari Lee & Carolyn B. Levine, 2020. "Audit partner identification and audit quality," Review of Accounting Studies, Springer, vol. 25(2), pages 778-809, June.
  19. Shijie Wang, 2023. "Accounting vs. Politics: Effects of China-US Audit Cooperation on China Concept Stocks," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 13(5), pages 1-6.
  20. Jeong-Bon Kim & Mikhail Pevzner & Xiangang Xin, 2019. "Foreign institutional ownership and auditor choice: Evidence from worldwide institutional ownership," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(1), pages 83-110, February.
  21. Mowchan, Michael J., 2023. "Do accounting firms change strategy through office managing partner appointments? Evidence from the U.S," Accounting, Organizations and Society, Elsevier, vol. 108(C).
  22. Moehrle, S. & Kozloski, T. & Meckfessel, M. & Reynolds-Moehrle, J. & Wen, H., 2018. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2016 academic literature," Research in Accounting Regulation, Elsevier, vol. 30(1), pages 49-62.
  23. Aobdia, Daniel & Shroff, Nemit, 2017. "Regulatory oversight and auditor market share," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 262-287.
  24. Fung, Simon Yu Kit & Raman, K.K. & Zhu, Xindong (Kevin), 2017. "Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients?," Journal of Accounting and Economics, Elsevier, vol. 64(1), pages 15-36.
  25. Knowles, Robin L & Pacheco Paredes, Angel Arturo, 2023. "International culture and audit deficiencies: Evidence from inspection reports of non-US companies listed in the US," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
  26. Justin Logie & Warren Maroun, 2021. "Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator," Australian Accounting Review, CPA Australia, vol. 31(2), pages 128-149, June.
  27. Donelson, Dain C. & Ege, Matthew & Imdieke, Andrew J. & Maksymov, Eldar, 2020. "The revival of large consulting practices at the Big 4 and audit quality," Accounting, Organizations and Society, Elsevier, vol. 87(C).
  28. Godsell, David & Huang, Kelly & Lao, Brent, 2023. "Managers’ rank & file employee coordination costs and real activities manipulation," Accounting, Organizations and Society, Elsevier, vol. 107(C).
  29. Junjian Gu, 2022. "Country Portfolio and Taxation: Evidence from Japan," Journal of Business Ethics, Springer, vol. 175(3), pages 583-607, January.
  30. Bingyi Chen & Jenelle K. Conaway, 2022. "Do U.S. Investors Value Foreign Component Auditors?," Journal of Accounting Research, Wiley Blackwell, vol. 60(3), pages 805-851, June.
  31. Elizabeth Gutierrez & Miguel Minutti-Meza & Kay W. Tatum & Maria Vulcheva, 2018. "Consequences of adopting an expanded auditor’s report in the United Kingdom," Review of Accounting Studies, Springer, vol. 23(4), pages 1543-1587, December.
  32. Kim, Yongtae & (Nancy) Su, Lixin & (Stephen) Zhou, Gaoguang & (Kevin) Zhu, Xindong, 2020. "PCAOB international inspections and Merger and Acquisition outcomes," Journal of Accounting and Economics, Elsevier, vol. 70(1).
  33. Lorenzo Dal Maso & Gerald J. Lobo & Francesco Mazzi & Luc Paugam, 2020. "Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1248-1289, June.
  34. Baxamusa, Mufaddal & Jha, Anand & Raman, K.K., 2024. "Strategic alliances and shared auditors," Journal of Financial Stability, Elsevier, vol. 72(C).
  35. Albert Tsang & Yi Xiang & Miao Yu, 2023. "Cross‐border regulatory enforcement and corporate voluntary disclosure," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 482-523, March.
  36. Marcus M. Doxey & James G. Lawson & Thomas J. Lopez & Quinn T. Swanquist, 2021. "Do Investors Care Who Did the Audit? Evidence from Form AP," Journal of Accounting Research, Wiley Blackwell, vol. 59(5), pages 1741-1782, December.
  37. Marta TACHE & Florentina- Åžtefania NEAGU & Natalia MANEA & Mihaela PURCARU, 2023. "Ï»¿The Benefits Of Pob Inspections. Case Of Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(25), pages 1-11.
  38. Dain C. Donelson & Justin J. Hopkins & Christopher G. Yust, 2018. "The cost of disclosure regulation: evidence from D&O insurance and nonmeritorious securities litigation," Review of Accounting Studies, Springer, vol. 23(2), pages 528-588, June.
  39. Salim Chahine & Yiwei Fang & Iftekhar Hasan & Mohamad Mazboudi, 2021. "CEO Network Centrality and the Likelihood of Financial Reporting Fraud," Abacus, Accounting Foundation, University of Sydney, vol. 57(4), pages 654-678, December.
  40. Liu, Guoping & Sun, Jerry, 2019. "Did the SEC administrative proceedings against Chinese auditors affect audit quality?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 37(C).
  41. Weili Ge & Dawn Matsumoto & Emily Jing Wang & Jenny Li Zhang & Wayne Thomas, 2020. "The Price of Being Foreign: Stock Market Penalties Associated with Accounting Irregularities for U.S.‐Listed Foreign Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1073-1106, June.
  42. Mark L. Defond & Clive S. Lennox, 2017. "Do PCAOB Inspections Improve the Quality of Internal Control Audits?," Journal of Accounting Research, Wiley Blackwell, vol. 55(3), pages 591-627, June.
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