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Keywords: Internal control opinion
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Journal Articles
PCAOB inspection frequency and internal control opinion quality
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2026) 41 (1): 69–91.
Published: 09 October 2025
...Qianyi Wang; Wuchun Chi; Min Hua; Fang Gong Purpose This study aims to investigate whether the frequency of Public Company Accounting Oversight Board ( PCAOB ) inspections affects the quality of internal control opinions issued by auditors and to explore the underlying factors behind this impact...
