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Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy

Brant E. Christensen1; Lijun Lei2; Sydney Qing Shu3; Wayne B. Thomas4

1 Brigham Young University · 2 University of North Carolina at Greensboro · 3 Miami University · 4 University of Oklahoma

Accounting, Organizations and Society 2023 open access
DOI
10.1016/j.aos.2022.101403
Volume
106
Pages
101403
Language
en
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