Real Effects of PCAOB International Inspections
© 2019 American Accounting Association. All rights reserved. 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 comp...
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Format: | Article |
Language: | English |
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American Accounting Association
2021
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Online Access: | https://hdl.handle.net/1721.1/134051 |