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The effect of PCAOB inspections on Big 4 audit quality

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  1. Navarro, Patricia & Robb, Sean W.G. & Sutton, Steve G. & Weisner, Martin M., 2020. "The cost stickiness of information technology material weaknesses: An intertemporal comparison between it-related and other material weaknesses," International Journal of Accounting Information Systems, Elsevier, vol. 37(C).
  2. 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.
  3. Yuan, Shuai & Lan, Hao & Seufert, Juergen H., 2020. "FRC intervention, financial reporting quality and due diligence," Research in International Business and Finance, Elsevier, vol. 52(C).
  4. Stefan Sundgren & Tobias Svanström, 2017. "Is the Public Oversight of Auditors Effective? The Impact of Sanctions on Loss of Clients, Salary and Audit Reporting," European Accounting Review, Taylor & Francis Journals, vol. 26(4), pages 787-818, October.
  5. 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.
  6. 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.
  7. Maroun, Warren & Solomon, Jill, 2014. "Whistle-blowing by external auditors: Seeking legitimacy for the South African Audit Profession?," Accounting forum, Elsevier, vol. 38(2), pages 109-121.
  8. Sayaf Algrady & Xie Xiaojun, 2022. "Influential Factors Affecting Earnings Management in Public Listed Companies: A Conceptual Model," International Review of Management and Marketing, Econjournals, vol. 12(2), pages 1-10, March.
  9. Aobdia, Daniel, 2019. "Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections," Journal of Accounting and Economics, Elsevier, vol. 67(1), pages 144-174.
  10. Abernathy, John L. & Barnes, Michael & Stefaniak, Chad, 2013. "A summary of 10 years of PCAOB research: What have we learned?," Journal of Accounting Literature, Elsevier, vol. 32(1), pages 30-60.
  11. 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).
  12. 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).
  13. 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.
  14. Edmonds, Jennifer E. & Leece, Ryan D., 2017. "An investigation of the effectiveness of the division of corporate finance as a monitor of financial reporting," Research in Accounting Regulation, Elsevier, vol. 29(1), pages 44-51.
  15. 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.
  16. Jerry Sun & Steven F. Cahan & Jing Xu, 2016. "Individual Auditor Conservatism After CSRC Sanctions," Journal of Business Ethics, Springer, vol. 136(1), pages 133-146, June.
  17. Keyser, John D., 2023. "Examine the available evidence: Was the Duhnke PCAOB captured?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
  18. 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).
  19. Baxamusa, Mufaddal & Jha, Anand & Raman, K.K., 2024. "Strategic alliances and shared auditors," Journal of Financial Stability, Elsevier, vol. 72(C).
  20. Maroun, Warren & Atkins, Jill, 2014. "Section 45 of the Auditing Profession Act: Blowing the whistle for audit quality?," The British Accounting Review, Elsevier, vol. 46(3), pages 248-263.
  21. Brivot, Marion & Cho, Charles H. & Kuhn, John R., 2015. "Marketing or parrhesia: A longitudinal study of AICPA's shifting languages in times of turbulence," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 31(C), pages 23-43.
  22. Stefan Sundgren & Tobias Svanström, 2013. "Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises," Accounting and Business Research, Taylor & Francis Journals, vol. 43(1), pages 31-55, February.
  23. Johnson, Elizabeth & Reichelt, Kenneth J. & Soileau, Jared S., 2018. "No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality?," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 106-126.
  24. Löhlein, Lukas, 2016. "From peer review to PCAOB inspections: regulating for audit quality in the U.S," LSE Research Online Documents on Economics 67147, London School of Economics and Political Science, LSE Library.
  25. Dickins, Denise & Fay, Rebecca & Daugherty, Brian, 2015. "For better or worse: A study of auditors' practices under Auditing Standard No. 7," Research in Accounting Regulation, Elsevier, vol. 27(2), pages 174-186.
  26. Knechel, W. Robert & Park, Hyun Jong, 2022. "Audit firm political connections and PCAOB inspection reports," Accounting, Organizations and Society, Elsevier, vol. 100(C).
  27. Moehrle, Stephen R. & Mintchik, Natalia & Mohrman, Mary Beth & Reynolds-Moehrle, Jennifer A. & Vargus, Mark, 2014. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2011 academic literature," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 175-195.
  28. 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).
  29. Cristina Fuentes & Manuel Illueca & Maria Pucheta-Martinez, 2015. "External investigations and disciplinary sanctions against auditors: the impact on audit quality," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 6(3), pages 313-347, August.
  30. Maroun, Warren, 2015. "Reportable irregularities and audit quality: Insights from South Africa," Accounting forum, Elsevier, vol. 39(1), pages 19-33.
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