Journal of Accounting and Economics Vol. 49 No. 1-2 2010
How should the auditors be audited? Comparing the PCAOB Inspections with the AICPA Peer Reviews
Abstract
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.
- DOI
- 10.1016/j.jacceco.2009.04.003
- Volume
- 49
- Issue
- 1-2
- Pages
- 104-108
- Language
- en
- Sources
- bibtex:phds-export.bib openalex crossref