Supplemental datasets for examination of the PCAOB's relationship with the audit profession in the United States
These datasets have been co-submitted to this journal with the research article “A multi-method analysis of the PCAOB's relationship with the audit profession” [1]. The purpose of these datasets is to assist readers of the research article in obtaining further details on two analyses performed...
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| Format: | Article |
| Language: | English |
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Elsevier
2020-08-01
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| Series: | Data in Brief |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2352340920306375 |
| _version_ | 1818422328522964992 |
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| author | Matthew Ege W. Robert Knechel Phillip T. Lamoreaux Eldar Maksymov |
| author_facet | Matthew Ege W. Robert Knechel Phillip T. Lamoreaux Eldar Maksymov |
| author_sort | Matthew Ege |
| collection | DOAJ |
| description | These datasets have been co-submitted to this journal with the research article “A multi-method analysis of the PCAOB's relationship with the audit profession” [1]. The purpose of these datasets is to assist readers of the research article in obtaining further details on two analyses performed therein: a deviant case analysis of the interview data (enclosed here as Dataset 1) and content analysis of disagreement-report pairs (enclosed here as Dataset 2). These datasets could also inform future research into audit regulation by serving as a starting point in developing research ideas or as a context to settings chosen by the researchers for examination. We developed Dataset 1 by examining interviews of eight PCAOB inspectors and six audit partners who were involved in early interactions between the largest firms and the PCAOB for elements of the data that are inconsistent with the explanations and results in the research article. We developed Dataset 2 by identifying audit firm response letters during the period of 2004-2012 where there are one or more instances of explicit disagreement with the PCAOB's inspection results within the response letter. We identified 15 such audit firm response letters and paired them with the subsequent inspection report based on an inspection that started after the audit firm response letter date. We then examined the content of disagreements and the subsequent deficiencies and highlighted issues in these subsequent reports that appear like disagreements. |
| first_indexed | 2024-12-14T13:24:31Z |
| format | Article |
| id | doaj.art-deffaa8c60be45df9fdb2967f30b73f8 |
| institution | Directory Open Access Journal |
| issn | 2352-3409 |
| language | English |
| last_indexed | 2024-12-14T13:24:31Z |
| publishDate | 2020-08-01 |
| publisher | Elsevier |
| record_format | Article |
| series | Data in Brief |
| spelling | doaj.art-deffaa8c60be45df9fdb2967f30b73f82022-12-21T22:59:52ZengElsevierData in Brief2352-34092020-08-0131105743Supplemental datasets for examination of the PCAOB's relationship with the audit profession in the United StatesMatthew Ege0W. Robert Knechel1Phillip T. Lamoreaux2Eldar Maksymov3Mays Business School, 4353 Texas A&M University, College Station, TX, 77843, USAFisher School of Accounting, University of Florida, Gainesville, FL, USAArizona State University, WP Carey School of Business, School of Accountancy, Arizona State University, PO BOX 873606, Tempe, AZ, 85287-3606 USAArizona State University, WP Carey School of Business, School of Accountancy, Arizona State University, PO BOX 873606, Tempe, AZ, 85287-3606 USA; Corresponding author.These datasets have been co-submitted to this journal with the research article “A multi-method analysis of the PCAOB's relationship with the audit profession” [1]. The purpose of these datasets is to assist readers of the research article in obtaining further details on two analyses performed therein: a deviant case analysis of the interview data (enclosed here as Dataset 1) and content analysis of disagreement-report pairs (enclosed here as Dataset 2). These datasets could also inform future research into audit regulation by serving as a starting point in developing research ideas or as a context to settings chosen by the researchers for examination. We developed Dataset 1 by examining interviews of eight PCAOB inspectors and six audit partners who were involved in early interactions between the largest firms and the PCAOB for elements of the data that are inconsistent with the explanations and results in the research article. We developed Dataset 2 by identifying audit firm response letters during the period of 2004-2012 where there are one or more instances of explicit disagreement with the PCAOB's inspection results within the response letter. We identified 15 such audit firm response letters and paired them with the subsequent inspection report based on an inspection that started after the audit firm response letter date. We then examined the content of disagreements and the subsequent deficiencies and highlighted issues in these subsequent reports that appear like disagreements.http://www.sciencedirect.com/science/article/pii/S2352340920306375PCAOBAudit RegulationAuditor InspectionsResponsive Regulation Theory |
| spellingShingle | Matthew Ege W. Robert Knechel Phillip T. Lamoreaux Eldar Maksymov Supplemental datasets for examination of the PCAOB's relationship with the audit profession in the United States Data in Brief PCAOB Audit Regulation Auditor Inspections Responsive Regulation Theory |
| title | Supplemental datasets for examination of the PCAOB's relationship with the audit profession in the United States |
| title_full | Supplemental datasets for examination of the PCAOB's relationship with the audit profession in the United States |
| title_fullStr | Supplemental datasets for examination of the PCAOB's relationship with the audit profession in the United States |
| title_full_unstemmed | Supplemental datasets for examination of the PCAOB's relationship with the audit profession in the United States |
| title_short | Supplemental datasets for examination of the PCAOB's relationship with the audit profession in the United States |
| title_sort | supplemental datasets for examination of the pcaob s relationship with the audit profession in the united states |
| topic | PCAOB Audit Regulation Auditor Inspections Responsive Regulation Theory |
| url | http://www.sciencedirect.com/science/article/pii/S2352340920306375 |
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