PCAOB检查报告是否影响公司高管对审计质量的看法和更换审计机构的可能性?

Q4 Business, Management and Accounting

Accounting and the Public Interest Pub Date : 2014-12-01 DOI:10.2308/APIN-51121

J. C. Robertson, Chad M. Stefaniak, R. Houston

引用次数: 8

摘要

摘要:PCAOB对上市公司审计师进行检查，以提高审计质量，建立投资者对财务报告质量的信心(PCAOB 2010f)。虽然有一些……

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Do PCAOB Inspection Reports Influence Corporate Executives' Perceptions of Audit Quality and the Likelihood of Switching Auditors?

ABSTRACT: The PCAOB conducts inspections of public company auditors to improve audit quality and build investors' confidence in the quality of financial reporting (PCAOB 2010f). While there is some...

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Accounting and the Public Interest Business, Management and Accounting-Accounting

CiteScore

1.20

自引率

0.00%

发文量