The Effects of PCAOB Inspections on Auditor-Client Relationships
作者： Andrew A. Acito , Chris E. Hogan , Richard D. Mergenthaler
DOI: 10.2308/ACCR-51811
关键词:
摘要: We investigate whether PCAOB-identified audit deficiencies lead to higher audit fees or turnover likelihood for clients of Big 4 auditors. To examine this, we identify areas of GAAP …
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