Business, Management and Accounting
4 years ago

Regulatory oversight boosts auditor market share, enhancing financial statement audits.

Journal of Accounting and Economics
Regulatory oversight and auditor market share
Daniel Aobdia, Nemit Shroff

Paper Summary

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Auditors inspected by the PCAOB gain 4% to 6% market share after inspection reports are made public. When inspection findings show many deficiencies, market share gains are smaller. Regulatory oversight increases the value of financial audits and the importance of public oversight in the audit market.