The impact of the JOBS act on the costs of going public: evidence from long-term audit costs-Reference-Cited by-同舟云学术

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The impact of the JOBS act on the costs of going public: evidence from long-term audit costs

Published:2024-08-21 Issue: Volume: Page:1-30
ISSN:0001-4788
Container-title:Accounting and Business Research
language:en
Short-container-title:Accounting and Business Research

Author:

Gupta Sudip¹,Micale Joseph A.²^ORCID,Robin Ashok³,Yang Rong³

Affiliation:

1. Carey School of Business, Johns Hopkins University, Baltimore, MD, USA

2. Martin Tuchman School of Management, New Jersey Institute of Technology, Newark, NJ, USA

3. Saunders College of Business, Rochester Institute of Technology, Rochester, NY, USA

Publisher

Informa UK Limited

Link

https://www.tandfonline.com/doi/pdf/10.1080/00014788.2024.2382298

Reference49 articles.

1. Agarwal S. Gupta S. and Israelsen R. D. 2017. Public and Private Information: Firm Disclosures SEC Letters and the JOBS Act. Indiana University Kelly School of Business Research Paper no. 17–4 2016.

2. American Institute of Certified Public Accountants (AICPA), 1983. Statement on Auditing Standards No. 47: Audit Risk and Materiality in Conducting an Audit. New York: AICPA.

3. Illiquidity and stock returns: cross-section and time-series effects;Amihud Y.;Journal of Financial Markets,2002

4. AuditAnalytics 2017. Audit Fees and Non-Audit Fees: A Fifteen Year Trend. December 2017.

5. Dispersion in analysts’ earnings forecasts and credit rating;Avramov D.;Journal of Financial Economics,2009

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