Construct · 1 fields · 1 citations

PCAOB inspections: a standalone construct

One name. One construct. A landmark on the map.

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Auditing

government inspections of audit firms' engagements and quality control replacing peer review, and their informativeness about audit quality.

In auditing, PCAOB inspections refers to government inspections of audit firms' engagements and quality control replacing peer review, and their informativeness about audit quality. This meaning comes from Lennox (2010) in Journal of Accounting and Economics.[1]

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Nearby constructs

audit quality1 fields · 1 citationsanchor · a standalone construct audit1 fields · 2 citationsanchor · a standalone construct control4 fields · 5 citationsjingle · one word, four constructs

References

Lennox, C., & Pittman, J. (2010). Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms. Journal of Accounting and Economics, 49(1-2), 84-103. https://doi.org/10.1016/j.jacceco.2009.04.002

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