Costs and benefits of a risk-based PCAOB inspection regime Brant E. Christensen; Nathan J. Newton; Michael S. Wilkins Accounting, Organizations and Society 2024 112, 101552 open access
Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy Brant E. Christensen; Lijun Lei; Sydney Qing Shu; Wayne B. Thomas Accounting, Organizations and Society 2023 106, 101403 open access