Market Reaction to the PCAOB's Inability to Conduct Foreign Inspections
Author:
Publisher
Elsevier BV
Reference37 articles.
1. When the PCAOB Talks, Who Listens? Evidence from Client Firm Reaction to Adverse, GAAP-Deficient PCAOB Inspection Reports
2. Hometown advantage: The effects of monitoring institution location on financial reporting discretion;B C Ayers;Journal of Accounting and Economics,2011
3. The effect of audit quality on earnings management;C L Becker;Contemporary Accounting Research,1998
4. China said to discuss allowing SEC probes of mainland firms for first time;Bloomberg;Bloomberg News,2011
5. A re-examination of disclosure level and the expected cost of equity capital;C A Botosan;Journal of Accounting Research,2002
Cited by 14 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献
1. PCAOB International Inspections and the Market Value of Cash Holdings;Journal of International Accounting Research;2024-02-14
2. The value of the PCAOB’s international audit oversight on U.S. listed foreign companies: Evidence from an initial enforcement breakdown;Journal of Contemporary Accounting & Economics;2023-04
3. Do U.S. Investors Value Foreign Component Auditors?;Journal of Accounting Research;2022-01-12
4. Does access to developed audit markets improve home audit quality? Evidence from China;Accounting and Business Research;2021-10-22
5. Can auditors’ local knowledge compensate for a weaker regulatory oversight for the audit quality of foreign companies?;Accounting and Business Research;2020-08-30
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3