Does PCAOB Inspection Access Improve Audit Quality? An Examination of Foreign Firms Listed in the United States

By Phillip T. Lamoreaux. 2016

196 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/a5e9578c841dc23ee1457e5b8a90e065086037f8

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In Accounting

1. Xiangang Xin
2. Mikhail Pevzner
3. Jeong‐Bon Kim
4. Liandong Zhang
5. Ahsan Habib
6. Mostafa Monzur Hasan
7. Haiyan Jiang
8. Iftekhar Hasan

Citations in the corpus

• Foreign institutional ownership and auditor choice: Evidence from worldwide institutional ownership (2018, methodology): “Lastly, we take advantage of the PCAOB global inspection setting to examine whether FIIs are more likely to demand PCAOB-inspected auditors, as prior studies find that PCAOB inspection can increase audit quality (Fung et al., 2017; Krishnan et al., 2017; Lamoreaux, 2016; Shroff, 2015).”
• Outsider Oversight: Designing a Third Party Audit Ecosystem for AI Governance (2022, background): “Another study found that auditors who were subject to PCAOB inspections produced higher quality audits compared to auditors (typically auditors of foreign SEC registrants) that the PCAOB was not allowed to inspect, suggesting that providing access to parties beyond auditors, such as regulators, may ”