...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...

...Rebecca R. Perols; Johan L. Perols Purpose Motivated by the importance of gaining an understanding of the flow of transactions when assessing the effectiveness of internal controls for Sarbanes–Oxley Act (SOX) compliance, concerns raised by the Public Company Accounting Oversight Board (PCAOB...

..., it is important to understand factors that influence the decision to retain or dismiss an auditor. Research shows that audit committee members, in a sample of triennially inspected auditors, use the information from PCAOB inspection reports when reviewing management recommended auditors (Abbott et al...

...Hyungshin Park Purpose This paper aims to examine whether investors perceive the adoption of Public Company Accounting Oversight Board (PCAOB) Rule 3211, which mandates disclosure of the identity of audit engagement partners for the US-listed companies, as providing net benefits to the companies...

...William Buslepp; R. Jared DeLisle; Lisa Victoravich Purpose Part II of the Public Company Accounting Oversight Board (PCAOB) inspection report is released only when firms fail to remediate quality control criticisms and is intended to be a public signal of audit quality. The purpose of this paper...

... Emerald Group Publishing Limited 2013 Overvaluation Audit fees Earnings management PCAOB Accounting valuations Earnings The purpose of this research note is to examine the association between overvalued equities and audit fees. In a seminal article, Jensen (2005) conceptualizes...