An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments

Autor: Jeffrey R. Cohen, Ganesh Krishnamoorthy, Marietta Peytcheva, Arnold M. Wright

Publikováno v: Cohen, J R, Krishnamoorthy, G, Peytcheva, M & Wright, A M 2022, ' An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments ', Auditing, vol. 41, no. 4, pp. 107-133 . https://doi.org/10.2308/AJPT-19-071
Auditing, 41(4), 107-133. American Accounting Association

SUMMARY The PCAOB, in its inspection process, has historically focused on reporting audit deficiencies and used a risk-weighted selection method. In two experiments (focusing on a “micro” and a “macro” investment), we take a “what if” exp

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6b5c0d946a1ac5d65e306c36e9a32a1d
https://hdl.handle.net/1871.1/42bed709-48db-40a9-b0a2-2bbb517f3bc1