The PCAOB sanctions on the Brazilian auditing firms and the reaction of the Brazilian market - an event study

The PCAOB sanctions on the Brazilian auditing firms and the reaction of the Brazilian market - an event study

The objective of this work is to measure the financial effect reflected in the behavior of companies’ shares listed in the Brazilian capital market and audited by Big Four audit firms after public sanctions issued by PCAOB in the period from 2002 to 2017. To achieve this goal, the research methodolo...

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Bibliographic Details
Main Authors: Camila de Souza Vasconcelos, Cecília Moraes Santostaso Geron, Ana Lúcia Fontes de Souza Vasconcelos
Format: Article
Language:English
Published: Universidade de São Paulo (USP) 2020-08-01
Series:Revista de Contabilidade e Organizações
Subjects:
Capital Market
Event Study
Independent Auditors
PCAOB
Online Access:http://www.revistas.usp.br/rco/article/view/165802

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