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政大典藏 > College of Commerce > Department of Accounting > Periodical Articles > Item 140.119/142032

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/142032

Title:	The impact of PCAOB international registration on audit quality and audit fees: Evidence from China
Authors:	戚務君 Chi, Wuchun Mohapatra, Partha S.;Elkins, Hamilton;Lobo, Gerald J.
Contributors:	會計系
Keywords:	PCAOB registration;PCAOB inspection;Audit quality;Audit fees
Date:	2022-07
Issue Date:	2022-09-21 11:54:05 (UTC+8)
Abstract:	Despite the importance of registration with the PCAOB, there is surprisingly little academic research on the registration process and its impact on audit outcomes (Abernathy et al., 2013). The PCAOB allows registration of audit firms from non-US countries. However, China and a few other countries do not allow the PCAOB to conduct inspections of audit firms. We take advantage of this setting to investigate whether PCAOB-registered audit firms improve audit quality in the absence of inspections and whether they charge an audit fee premium. Our findings indicate that audit quality increases following PCAOB registration and that clients pay higher audit fees for audits by PCAOB-registered firms.
Relation:	Journal of Accounting and Public Policy, 41(4), 106947
Data Type:	article
DOI link:	https://doi.org/10.1016/j.jaccpubpol.2022.106947
DOI:	10.1016/j.jaccpubpol.2022.106947
Appears in Collections:	[Department of Accounting] Periodical Articles

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