Matches in SemOpenAlex for { <https://semopenalex.org/work/W2116836150> ?p ?o ?g. }
Showing items 1 to 75 of
75
with 100 items per page.
- W2116836150 endingPage "A25" @default.
- W2116836150 startingPage "A12" @default.
- W2116836150 abstract "SUMMARY The Public Company Accounting Oversight Board (PCAOB) regularly conducts inspections of non-U.S. audit firms. Based on 243 PCAOB inspection reports of non-U.S. audit firms, published by the PCAOB between January 2006 and December 2011, we examine involuntary dismissals, voluntary resignations, and voluntary deregistration of inspected non-U.S. audit firms following PCAOB reports containing audit deficiencies. Our results show that 24 out of 1,604 clients of non-U.S. audit firms have dismissed their auditors within one year following the disclosure of audit deficiencies in PCAOB reports, and that only four of these 24 clients appointed successor auditors with clean PCAOB reports. Also, we find only four auditor resignation cases from the 1,604 clients of non-U.S. audit firms within one year after they received a PCAOB report containing audit deficiencies. Finally, 22 non-U.S. audit firms voluntarily ceased to be registered with the PCAOB either during the inspection process or after they received PCAOB reports containing audit deficiencies. Compared to registered non-U.S. audit firms, these deregistered non-U.S. audit firms have relatively fewer resources (e.g., fewer partners and professional staff, smaller offices) and, thus, may not be able to bear compliance costs (e.g., costs associated with preparation for inspections) associated with PCAOB inspections. This study provides insights regarding the impact of PCAOB international inspections." @default.
- W2116836150 created "2016-06-24" @default.
- W2116836150 creator A5061764386 @default.
- W2116836150 creator A5064578270 @default.
- W2116836150 date "2014-06-01" @default.
- W2116836150 modified "2023-10-16" @default.
- W2116836150 title "The Impact of PCAOB Reports Containing Audit Deficiencies on Non-U.S. Audit Firms: Initial Evidence" @default.
- W2116836150 cites W1607047248 @default.
- W2116836150 cites W1770110020 @default.
- W2116836150 cites W1868303241 @default.
- W2116836150 cites W1904035519 @default.
- W2116836150 cites W1968816001 @default.
- W2116836150 cites W1989179332 @default.
- W2116836150 cites W2039823962 @default.
- W2116836150 cites W2045932626 @default.
- W2116836150 cites W2057332384 @default.
- W2116836150 cites W2092012754 @default.
- W2116836150 cites W2138142075 @default.
- W2116836150 cites W2171049558 @default.
- W2116836150 cites W3121507853 @default.
- W2116836150 cites W3121838744 @default.
- W2116836150 cites W3122244775 @default.
- W2116836150 cites W3122285379 @default.
- W2116836150 doi "https://doi.org/10.2308/ciia-50723" @default.
- W2116836150 hasPublicationYear "2014" @default.
- W2116836150 type Work @default.
- W2116836150 sameAs 2116836150 @default.
- W2116836150 citedByCount "7" @default.
- W2116836150 countsByYear W21168361502015 @default.
- W2116836150 countsByYear W21168361502016 @default.
- W2116836150 countsByYear W21168361502017 @default.
- W2116836150 countsByYear W21168361502018 @default.
- W2116836150 countsByYear W21168361502019 @default.
- W2116836150 countsByYear W21168361502022 @default.
- W2116836150 crossrefType "journal-article" @default.
- W2116836150 hasAuthorship W2116836150A5061764386 @default.
- W2116836150 hasAuthorship W2116836150A5064578270 @default.
- W2116836150 hasBestOaLocation W21168361501 @default.
- W2116836150 hasConcept C121955636 @default.
- W2116836150 hasConcept C144133560 @default.
- W2116836150 hasConcept C156223087 @default.
- W2116836150 hasConcept C170856484 @default.
- W2116836150 hasConcept C191602146 @default.
- W2116836150 hasConcept C199521495 @default.
- W2116836150 hasConcept C2993937409 @default.
- W2116836150 hasConcept C41282006 @default.
- W2116836150 hasConceptScore W2116836150C121955636 @default.
- W2116836150 hasConceptScore W2116836150C144133560 @default.
- W2116836150 hasConceptScore W2116836150C156223087 @default.
- W2116836150 hasConceptScore W2116836150C170856484 @default.
- W2116836150 hasConceptScore W2116836150C191602146 @default.
- W2116836150 hasConceptScore W2116836150C199521495 @default.
- W2116836150 hasConceptScore W2116836150C2993937409 @default.
- W2116836150 hasConceptScore W2116836150C41282006 @default.
- W2116836150 hasIssue "1" @default.
- W2116836150 hasLocation W21168361501 @default.
- W2116836150 hasOpenAccess W2116836150 @default.
- W2116836150 hasPrimaryLocation W21168361501 @default.
- W2116836150 hasRelatedWork W1839452030 @default.
- W2116836150 hasRelatedWork W2058234218 @default.
- W2116836150 hasRelatedWork W2135754712 @default.
- W2116836150 hasRelatedWork W2765736703 @default.
- W2116836150 hasRelatedWork W2985194302 @default.
- W2116836150 hasRelatedWork W2992126782 @default.
- W2116836150 hasRelatedWork W306070083 @default.
- W2116836150 hasRelatedWork W3119521567 @default.
- W2116836150 hasRelatedWork W3122285379 @default.
- W2116836150 hasRelatedWork W3122379719 @default.
- W2116836150 hasVolume "8" @default.
- W2116836150 isParatext "false" @default.
- W2116836150 isRetracted "false" @default.
- W2116836150 magId "2116836150" @default.
- W2116836150 workType "article" @default.