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Keywords: PCAOB
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Journal Articles
Journal:
Managerial Finance
Managerial Finance (2026) 52 (3): 405–422.
Published: 02 July 2025
...Muni Kelly; Nana Amoah; Alex Tang Purpose This paper investigates whether capital market participants assign informational value to the engagement partner (EP) identity disclosure requirement by the PCAOB. It also investigates whether and how restatement announcements that result in a downward...
