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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...
| Autores principales: | , , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Springer Netherlands
2021
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| Materias: | |
| 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 |