Consequences of ethical and audit violations: evidence from the PCAOB Settled Disciplinary Orders
We investigate the justifications provided by the Public Company Accounting Oversight Board (PCAOB) when sanctioning audit firms and individual auditors, as disclosed in the publicly released Settled Disciplinary Orders (SDOs). Employing responsive regulation theory, we seek to gain an understanding...
| Authors: | ; ; ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2022
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| In: |
Journal of business ethics
Year: 2022, Volume: 179, Issue: 1, Pages: 179-203 |
| Further subjects: | B
Audit Quality
B Responsive regulation theory B Ethical violations B Aufsatz in Zeitschrift B PCAOB Disciplinary Orders |
| Online Access: |
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