PCAOB Inspections: Public Accounting Firms on “Trial”

Citations

Cited by:

1. Goodson, Brian M. & Grenier, Jonathan H. & Maksymov, Eldar, 2023. "When law students think like audit litigation attorneys: Implications for experimental research," Accounting, Organizations and Society, Elsevier, vol. 104(C).
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3. 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).
4. Bryan K. Church & Narisa Tianjing Dai & Xi (Jason) Kuang & Xuejiao Liu, 2020. "The Role of Auditor Narcissism in Auditor–Client Negotiations: Evidence from China," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1756-1787, September.
5. 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).
6. van Brenk, Herman & Renes, Remko & Trompeter, Gregory M., 2022. "Auditing in the public interest: Reforming the profession by building on the strengths of the existing accounting firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
7. 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.
8. 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.
9. Matthew Bamber & Santhosh Abraham, 2020. "On the “Realities” of Investor‐Manager Interactivity: Baudrillard, Hyperreality, and Management Q&A Sessions†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1290-1325, June.
10. Xingqiang Du & Yiqi Zhang & Shaojuan Lai & Hexin Tao, 2024. "How Do Auditors Value Hypocrisy? Evidence from China," Journal of Business Ethics, Springer, vol. 191(3), pages 501-533, May.
11. 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).
12. 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.
13. Henry L. Friedman & Lucas Mahieux, 2021. "How Is the Audit Market Affected by Characteristics of the Nonaudit Services Market?," Journal of Accounting Research, Wiley Blackwell, vol. 59(3), pages 959-1020, June.
14. Keyser, John D., 2023. "Examine the available evidence: Was the Duhnke PCAOB captured?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
15. Christine Gimbar & Molly Mercer, 2021. "Do Auditors Accurately Predict Litigation and Reputation Consequences of Inaccurate Accounting Estimates?," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 276-301, March.
16. Edgley, Carla & Holland, Kevin, 2021. "“Unknown unknowns” and the tax knowledge gap: Power and the materiality of discretionary tax disclosures," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
17. Kohler, Hervé & Pochet, Christine & Gendron, Yves, 2021. "Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm," Accounting, Organizations and Society, Elsevier, vol. 95(C).
18. Dunne, Neil J. & Brennan, Niamh M. & Kirwan, Collette E., 2023. "How the Big Four maintain and defend logic equilibrium at concurrent performances," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
19. Kenneth L. Bills & Christie Hayne & Sarah E. Stein & Richard C. Hatfield, 2021. "Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 545-585, March.
20. Dermarkar, Simon & Hazgui, Mouna, 2022. "How auditors legitimize commercialism: A micro-discursive analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
21. Daoust, Laurence & Malsch, Bertrand, 2019. "How ex-auditors remember their past: The transformation of audit experience into cultural memory," Accounting, Organizations and Society, Elsevier, vol. 77(C), pages 1-1.
22. Herron, Eddward T. & Cornell, Robert M., 2021. "Creativity amidst standardization: Is creativity related to auditors’ recognition of and responses to fraud risk cues?," Journal of Business Research, Elsevier, vol. 132(C), pages 314-326.
23. Rajat Deb, 2024. "Limning Auditing Indian Auditors," Jindal Journal of Business Research, , vol. 13(2), pages 198-212, December.
24. Harber, Michael & Maroun, Warren & de Ricquebourg, Alan Duboisée, 2023. "Audit firm executives under pressure: A discursive analysis of legitimisation and resistance to reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
25. Tamara A. Lambert & Marietta Peytcheva, 2020. "When Is the Averaging Effect Present in Auditor Judgments?," Contemporary Accounting Research, John Wiley & Sons, vol. 37(1), pages 277-296, March.
26. Eldar Maksymov & Jeffrey Pickerd & D. Jordan Lowe & Mark E. Peecher & Andrew Reffett & Dain C. Donelson, 2020. "The Settlement Norm in Audit Legal Disputes: Insights from Prominent Attorneys$," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1400-1443, September.
27. Knechel, W. Robert & Park, Hyun Jong, 2022. "Audit firm political connections and PCAOB inspection reports," Accounting, Organizations and Society, Elsevier, vol. 100(C).