Consequences of Ethical and Audit Violations: Evidence from the PCAOB Settled Disciplinary Orders

We investigate the justifications provided by the Public Company Accounting Oversight Board (PCAOB) when sanctioning audit firms and individual auditors, as disclosed in the publicly released Settled Disciplinary Orders (SDOs). Employing responsive regulation theory, we seek to gain an understanding...

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Detalles Bibliográficos
Autores principales: Dharmasiri, Prabashi, Phang, Soon-Yeow, Prasad, Ashna, Webster, John
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer Netherlands 2021
Materias:
Original Paper
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7975239/
https://www.ncbi.nlm.nih.gov/pubmed/33758450
http://dx.doi.org/10.1007/s10551-021-04786-4

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7975239/
https://www.ncbi.nlm.nih.gov/pubmed/33758450
http://dx.doi.org/10.1007/s10551-021-04786-4

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