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    Does PCAOB Inspection Exposure Affect Auditor Reporting Decisions?

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    Author
    Lamoreaux, Phillip T.
    Issue Date
    2013
    Keywords
    audit regulation
    going concern
    material weakness
    PCAOB
    Management
    audit quality
    Advisor
    Dhaliwal, Dan S.
    Committee Chair
    Dhaliwal, Dan S.
    
    Metadata
    Show full item record
    Publisher
    The University of Arizona.
    Rights
    Copyright © is held by the author. Digital access to this material is made possible by the University Libraries, University of Arizona. Further transmission, reproduction or presentation (such as public display or performance) of protected items is prohibited except with permission of the author.
    Embargo
    Release August 23, 2014
    Abstract
    To gain insight into the Public Company Accounting Oversight Board's (PCAOB) impact on audit quality, this study investigates the association between PCAOB inspection exposure (akin to the threat of a PCAOB inspection) and auditor reporting decisions. Certain foreign governments prohibit PCAOB inspections of their domestic auditors of U.S. SEC registrants citing sovereign control. This unique setting provides an opportunity to observe variation in the reach of the PCAOB inspection program and isolate its' effect on auditor reporting. I find that auditors in jurisdictions allowing PCAOB inspections are more likely to report going concern opinions and material weaknesses relative to auditors in jurisdictions barring PCAOB inspections. I find no difference in these auditor reporting propensities in the pre-PCAOB regulatory. This study provides evidence that PCAOB inspection exposure is associated with auditor reporting incentives, and ultimately audit quality, which is the fundamental purpose of the PCAOB inspection program.
    Type
    text
    Electronic Dissertation
    Degree Name
    Ph.D.
    Degree Level
    doctoral
    Degree Program
    Graduate College
    Management
    Degree Grantor
    University of Arizona
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