Do PCAOB Inspections Change the Effect of Litigation Risk on Audit Quality? - Chen, Po-Chang; Moul, Charles; Reffett, Andrew (The International journal of accounting, 2025)
Keywords: Audit quality; Auditor changes; Audits; Dependent variables; Financial restatements; Hypotheses; Inspections; Litigation; Motivation; Null hypothesis; Policy making; Profits; Regression analysis; Regulatory reform; Threats; audit quality; PCAOB inspections; regulatory risk; litigation risk