A content analysis of CPA firms’ correspondence following PCAOB inspections: 2004–2010

Alan I. Blankley, David S. Kerr and Casper E. Wiggins

Research in Accounting Regulation, 2012, vol. 24, issue 2, 74-89

Abstract: The Public Company Accounting Oversight Board (PCAOB) has conducted well over 1000 inspections of public accounting firms since 2004, the year their inspections began. The PCAOB inspections are mandated by the Sarbanes–Oxley Act of 2002, and are designed to promote high professional audit standards and improve the audit quality of registered public accounting firms (U.S. House, 2002). Since then, a growing body of research has emerged focusing on the process, results, and decision implications of the inspections. Most of the research to date has focused on determining the impact of the inspection regimen from the perspective of regulators, clients, or markets, but there has been very little research focused on the effect of inspections on the accounting firms themselves.

Keywords: PCAOB; Regulation; Auditors; Sarbanes–Oxley Act; Audit quality (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:reacre:v:24:y:2012:i:2:p:74-89

DOI: 10.1016/j.racreg.2012.05.007

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