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Keywords: PCAOB inspection reports
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Journal Articles
Journal of Accounting & Organizational Change (2017) 13 (4): 568–580.
Published: 06 November 2017
... of PCAOB inspection on audit quality. The PCAOB inspection reports disclose previously unobservable information about audit firms’ practices. These disclosures encourage enhanced audit quality with resultant positive effect on higher quality audit firms and negative effect on lower quality audit firms...
