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Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients?

Fung, Simon Yu Kit, Raman, KK and Zhu, Xindong (Kevin) 2017, Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients?, Journal of accounting and economics, vol. 64, no. 1, pp. 15-36, doi: 10.1016/j.jacceco.2017.04.002.

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Title Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients?
Author(s) Fung, Simon Yu KitORCID iD for Fung, Simon Yu Kit orcid.org/0000-0002-5501-9302
Raman, KK
Zhu, Xindong (Kevin)
Journal name Journal of accounting and economics
Volume number 64
Issue number 1
Start page 15
End page 36
Total pages 22
Publisher Elsevier
Place of publication Amsterdam, The Netherlands
Publication date 2017-08
ISSN 0165-4101
Keyword(s) PCAOB international inspection program
Foreign auditors
Non-US-listed foreign public companies
Audit quality
Positive externality
Language eng
DOI 10.1016/j.jacceco.2017.04.002
Field of Research 1402 Applied Economics
1501 Accounting, Auditing And Accountability
Socio Economic Objective 0 Not Applicable
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2017, Elsevier B.V.
Persistent URL http://hdl.handle.net/10536/DRO/DU:30097157

Document type: Journal Article
Collection: Department of Accounting
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