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Keywords: PCAOB
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Journal Articles
No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality?
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2018) 41 (1): 106–126.
Published: 31 January 2018
...Elizabeth Johnson; Kenneth J. Reichelt; Jared S. Soileau We investigate the effect of the PCAOB’s Part II report on annually inspected firms’ audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each...
