When the PCAOB talks, who listens? Evidence from stakeholder reaction to GAAP-deficient PCAOB inspection reports of small auditors
Section 104 of the Sarbanes-Oxley Act (SOX) created the Public Company Accounting Oversight Board (PCAOB). The PCAOB conducts inspections of registered public accounting firms that provide audits for publicly traded companies. The results of the inspection process are summarized in publicly availabl...
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| التنسيق: | text |
| اللغة: | English |
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Institutional Knowledge at Singapore Management University
2013
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| الوصول للمادة أونلاين: | https://ink.library.smu.edu.sg/soa_research/1071 https://ink.library.smu.edu.sg/context/soa_research/article/2070/viewcontent/When_the_PCAOB_talks.pdf |
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