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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Bibliographic Details
Main Author: Shroff, Nemit
Other Authors: Sloan School of Management
Format: Article
Language:English
Published: American Accounting Association 2021
Online Access:https://hdl.handle.net/1721.1/134051