Regulatory oversight and auditor market share
We examine whether auditor regulatory oversight affects the value of financial statement audits. Using the PCAOB international inspection program as a setting to generate within country variation in regulatory oversight, we find that non-U.S. auditors inspected by the PCAOB gain 4% to 6% market shar...
| Main Authors: | , |
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| Other Authors: | , |
| Format: | Article |
| Language: | English |
| Published: |
Elsevier BV,
2020-09-22T19:37:49Z.
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| Subjects: | |
| Online Access: | Get fulltext |