volume 29, issue 8, P717-735 2014
DOI: 10.1108/maj-12-2013-0975
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Fei Kang, Magdy Farag, Robert Hurt, Cheryl Wyrick

Abstract: Purpose – The purpose of this study is to examine the association between certain audit firm characteristics and the number of Public Company Accounting Oversight Board (PCAOB)-identified audit deficiencies. Design/methodology/approach – Using a hand-collected sample of PCAOB inspection reports for small audit firms with 100 or less issuer clients from 2007 through 2010, an ordinary least squares model is applied by regre…

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