论文信息 - How should the auditors be audited? Comparing the PCAOB Inspections with the AICPA Peer Reviews

How should the auditors be audited? Comparing the PCAOB Inspections with the AICPA Peer Reviews

In their investigation of the new PCAOB Inspections, Lennox and Pittman [Lennox, C., Pittman, J., 2009. Auditing the auditors: evidence on the recent reforms to the external monitoring of the audit firms. Journal of Accounting and Economics, forthcoming] address one of the most important and controversial features of the recent shift from self-regulation to government regulation in the US audit markets. In this paper I attempt to place their investigations into the broader auditing and regulatory literature, critique what we learn and do not learn from their analysis, and make suggestions for future related research.

Mark L. DeFond | Mark L. Defond

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