The Market's Perception of the Regulatory Change from Auditing Standard No. 2 to Auditing Standard No. 5

I investigate the stock market's reaction to events related to the Public Company Accounting Oversight Board's (PCAOB) development and enactment of Auditing Standard No. 5 (AS 5). The change from Auditing Standard No. 2 (AS 2) to AS 5 was debated in the business press at length. The PCAO...

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Bibliographic Details
Main Author: Hoffman, Benjamin
Other Authors: Dhaliwal, Dan
Language:en
Published: The University of Arizona. 2012
Subjects:
Online Access:http://hdl.handle.net/10150/228153