Work

The Economics of U.S. Multinational Group Audits: Evidence from PCAOB Data

Year: 2026

Type: article

Source: The Accounting Review

DOI: 10.2308/tar-2023-0360

Authors: Denise Hanes Downey, Andrew R. Kitto, Jean C. Bedard

Institutions: Villanova University, University of Massachusetts Amherst, Bentley University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: closed

OpenAlex ID: W7150777408

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Cites: 33

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