Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime
收藏NBER2015-09-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w21530
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资源简介：
This paper studies the impact of public audit oversight on financial reporting credibility. We analyze changes in market responses to earnings news after public audit oversight is introduced, exploiting that the regime onset depends on fiscal year-ends, auditors, and the rollout of auditor
提供机构：
美国国家经济研究局
创建时间：
2015-09-01
