Abstract We survey 170 inspectors, representing 27% of the inspection staff, from auditor
public oversight boards (POBs) in 20 countries to understand whether, how, and why …

Over the past decade, the International Auditing and Assurance Standards Board (IAASB)
and the Public Company Accounting Oversight Board (PCAOB) issued expanded audit …

Mergers and acquisitions (M&As) are an important way for non-Big 4 accounting firms to
grow their businesses. Non-Big 4 firms also account for the vast majority of PCAOB …

The crucial role and fragility of global supply chains highlight the need for deeper insights
into the factors that can promote the establishment of global supply chain relations. We …

Purpose The research aims to provide empirical evidence on the relationship between
financial statement comparability (FSC) and cost of equity (COE) in an emerging market …

Archival variable distributions are frequently skewed or heavy-tailed as a result of the
scaling of variables and the use of heterogeneous samples of firms. We illustrate that even …

Prior research documents positive effects of PCAOB oversight on reporting and audit quality.
However, to have a clear understanding of the net benefits of regulation, it is important to …

We examine the spillover effect of the Public Company Accounting Oversight Board
(PCAOB) international inspection program on improving the contracting role of accounting …

We propose financial statement similarity as a measure of financial reporting comparability.
The firm‐pair version of our measure reflects the degree to which two firms report similar …

Purpose This paper aims to investigate the relation between audit firms' switch to limited
liability partnership (LLP) from limited liability company (LLC) and client firms' earnings …