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- W3125258915 abstract "The Public Company Accounting Oversight Board (PCAOB) annually inspects BigFour auditors. The PCAOB summarizes its findings (labeled ‘audit deficiencies’) in publiclyavailable reports on its website. While the PCAOB claims that its inspection findings and processare designed to increase audit quality, there is limited empirical evidence to support this claim. Weexamine whether changes in revenue-related audit deficiencies are associated with subsequent year changes in client revenue quality. In doing so, we use revenue quality – a common financialreporting quality proxy – to infer audit quality. We predict that auditors will react asymmetricallyto changes in revenue-related audit deficiencies: increases in deficiencies will prompt audit qualityimproving actions, whereas decreases will not. Briefly, our results support our prediction. We alsodocument that auditors' primary means to increase revenue quality is audit effort, as proxied byaudit fees." @default.
- W3125258915 created "2021-02-01" @default.
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- W3125258915 date "2021-01-01" @default.
- W3125258915 modified "2023-10-16" @default.
- W3125258915 title "The Association between PCAOB Revenue-Related Inspection Deficiencies and Revenue Quality" @default.
- W3125258915 doi "https://doi.org/10.2139/ssrn.3724508" @default.
- W3125258915 hasPublicationYear "2021" @default.
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