Projects seeking to define, measure, and evaluate audit quality are on the agendas of
auditing standards setters as well as audit firms. The Public Company Accounting Oversight …

The objective of our article is to obtain a better understanding of how auditors anticipate the
potential for PCAOB inspection, experience the inspection, cope with the consequences of …

ABSTRACT We investigate whether Public Company Accounting Oversight Board (PCAOB)
inspections affect the quality of internal control audits. Our research design improves on …

For the past 10 years, the Public Company Accounting Oversight Board (PCAOB) has
operated as an independent overseer of public company audits. Over 70 percent of PCAOB …

This paper studies the impact of public audit oversight on financial reporting credibility. We
analyze changes in market responses to earnings news after public audit oversight is …

The overall complexity and estimation uncertainty inherent in financial statements have
increased in recent decades; however, the related reports and services have changed very …

Since 2002, there has been a significant and rapid growth in regulation related to the audit
profession. However, despite significant progress in the quality of audits, as well as some …

To gain insight into the impact of the Public Company Accounting Oversight Board's
(PCAOB) auditor inspection program, I examine the association between the PCAOB's …

We examine whether the Public Company Accounting Oversight Board (PCAOB)
international inspection program improves audit quality for a sample of non-US-listed foreign …

This paper examines whether the PCAOB inspection process results in an improvement in
the quality of audits provided by Big 4 firms. We measure audit quality by examining …