This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in sha** observed accounting …

This paper examines the relation between audit market competition and audit quality. We
use the staggered introduction of bullet trains in different Chinese cities as shocks to travel …

Auditors are expected to identify and resolve material misstatements (MMs) in
management's financial statements. However, beyond the audit opinion, the audit process is …

Despite issuing extensive guidance related to the evaluation of accounting estimates, the
PCAOB continues to identify deficiencies related to the audit of estimates through their …

In this paper, we examine the monitoring role of government customers in emerging
markets, a setting where public procurement is significant but the procurement institutions …

The originate-to-distribute (OTD) model, in which the originators of mortgages sell or
securitize the mortgages to third parties, likely contributed to the 2008 financial crisis …

We develop the concept of auditor industry range as the extent to which an auditor has
experiences in auditing clients from different industries, and we link this construct to auditor …

Using the public release of comment letters on EDGAR to capture a regime shift toward
regulatory transparency, we examine whether an increase in transparency affects regulators' …

This study examines how PCAOB international inspections of non-US auditors affect
international Merger and Acquisition (M&A) outcomes. We find that clients of inspected …

This study examines whether audit firms hire former PCAOB employees in response to
negative PCAOB inspection reports, and whether such hiring leads to reductions in future …