Does the PCAOB Inspection have an Effect on Audit Fees and Audit Quality?
I investigate the effects of the issuance of the PCAOB Part II report on audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issues inspection reports that include a public porti...
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| Format: | Others |
| Language: | en |
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LSU
2015
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| Online Access: | http://etd.lsu.edu/docs/available/etd-04012015-160918/ |