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Do PCAOB Inspections Improve the Quality of Internal Control Audits?
We investigate whether Public Company Accounting Oversight Board (PCAOB) inspections affect the quality of internal control audits. Our research design improves on prior studies by exploiting both cross-sectional and...
Do PCAOB Inspections Improve the Quality of Internal Control Audits?
We investigate whether Public Company Accounting Oversight Board (PCAOB) inspections affect the quality of internal control audits. Our research design improves on prior studies by exploiting both cross-sectional and...