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AAER
Accounting + Oversight
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Results: 10

Cybersecurity Risk and Audit Pricing—A Machine Learning-Based Analysis
2024-01-05
Authors

Wanying Jiang

Topics
Accounting + Oversight Audit + Compliance Audit Fees Cybersecurity PCAOB Reports
View Paper
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality
2022-11-10
Authors

Daniel Aobdia; Reining Petacchi

Topics
Accounting + Oversight Audit + Compliance Audit Opinions Financial Restatements PCAOB Reports
View Paper
Does PCAOB regulatory enforcement deter low quality audits?
2022-08-08
Authors

Phillip T. Lamoreaux; Michael J. Mowchan; Wei Zhang

Topics
Accounting + Oversight Audit + Compliance Financial Restatements PCAOB Reports
View Paper
The Effect of Small Audit Firms’ Failure to Remediate the PCAOB’s Quality Control Criticisms on Audit Market Segmentation
2022-05-20
Authors

Melissa Carlisle, Wei Yu, Bryan K.Church

Topics
Accounting + Oversight PCAOB Reports
View Paper
The Value of the PCAOB’s International Audit Oversight on U.S. listed Foreign Companies: Evidence from an Initial Enforcement Breakdown
2022-04-06
Authors

Tracy Gu, Yiqi Jiang, Dan A. Simunic

Topics
Accounting + Oversight Audit Opinions PCAOB Reports
View Paper
Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss
2022-02-07
Authors

Phillip T. Lamoreaux, Noah Myers, Mason C. Snow

Topics
Accounting + Oversight PCAOB Reports
View Paper
Determinants and Career Consequences of Early Audit Partner Rotations
2022-02-07
Authors

Brandon Gipper, Luzi Hail, Christian Leuz

Topics
Accounting + Oversight Audit + Compliance Audit Fees Financial Restatements PCAOB Reports
View Paper
Audit Firm Political Connections and PCAOB Inspection Reports
2022-01-31
Authors

W. Robert Knechel (University of Florida) Hyun Jong Park (Temple University)

Topics
Accounting + Oversight PCAOB Reports
View Paper
The Implications of IT Environment on the Audit and Financial Reporting Quality
2022-01-20
Authors

Preeti Choudhary, Jake Sigler

Topics
Accounting + Oversight PCAOB Reports
View Paper
Do Investors Care Who Did the Audit? Evidence from Form AP
2021-06-22
Authors

Marcus Doxey (University of Alabama) James Lawson (Bucknell University) Thomas J. Lopez (University of Alabama) Quinn Thomas Swanquist (University of Alabama)

Topics
Accounting + Oversight PCAOB PCAOB Reports Quality of Reporting
View Paper