Real Effects of PCAOB International Inspections

This paper examines the effect of the Public Company Accounting Oversight Board (PCAOB) international inspection program on companies' financing and investing decisions. Difference-in-differences regression estimates suggest that companies respond to their auditor receiving a “deficiency-free”...

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Veröffentlicht in:	The Accounting review 2020-09, Vol.95 (5), p.399-433
1. Verfasser:	Shroff, Nemit
Format:	Artikel
Sprache:	eng
Schlagworte:	Assets Auditors Capital Companies Corruption Covenants Financial reporting Financing Income taxes Inspections Investment Rule of law
Online-Zugang:	Volltext
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