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-f...
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| Format: | Article |
| Language: | English |
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American Accounting Association
2019
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| Online Access: | View Fulltext in Publisher |