| dc.contributor | 會計系 | |
| dc.creator (作者) | 戚務君 | |
| dc.creator (作者) | Chi, Wuchun | |
| dc.creator (作者) | Mohapatra, Partha S.;Elkins, Hamilton;Lobo, Gerald J. | |
| dc.date (日期) | 2022-07 | |
| dc.date.accessioned | 21-Sep-2022 11:54:05 (UTC+8) | - |
| dc.date.available | 21-Sep-2022 11:54:05 (UTC+8) | - |
| dc.date.issued (上傳時間) | 21-Sep-2022 11:54:05 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/142032 | - |
| dc.description.abstract (摘要) | Despite the importance of registration with the PCAOB, there is surprisingly little academic research on the registration process and its impact on audit outcomes (Abernathy et al., 2013). The PCAOB allows registration of audit firms from non-US countries. However, China and a few other countries do not allow the PCAOB to conduct inspections of audit firms. We take advantage of this setting to investigate whether PCAOB-registered audit firms improve audit quality in the absence of inspections and whether they charge an audit fee premium. Our findings indicate that audit quality increases following PCAOB registration and that clients pay higher audit fees for audits by PCAOB-registered firms. | |
| dc.format.extent | 112 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | Journal of Accounting and Public Policy, 41(4), 106947 | |
| dc.subject (關鍵詞) | PCAOB registration; PCAOB inspection; Audit quality; Audit fees | |
| dc.title (題名) | The impact of PCAOB international registration on audit quality and audit fees: Evidence from China | |
| dc.type (資料類型) | article | |
| dc.identifier.doi (DOI) | 10.1016/j.jaccpubpol.2022.106947 | |
| dc.doi.uri (DOI) | https://doi.org/10.1016/j.jaccpubpol.2022.106947 | |
