Regulatory oversight and auditor market share
We examine whether auditor regulatory oversight affects the value of financial statement audits. Using the PCAOB international inspection program as a setting to generate within country variation in regulatory oversight, we find that non-U.S. auditors inspected by the PCAOB gain 4% to 6% market shar...
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| 格式: | 文件 |
| 语言: | English |
| 出版: |
Elsevier BV
2020
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| 在线阅读: | https://hdl.handle.net/1721.1/127679 |