Business, Management and Accounting
2 years ago

PCAOB registration boosts audit quality and fees in China, study finds.

Journal of Accounting and Public Policy
The impact of PCAOB international registration on audit quality and audit fees: Evidence from China
Partha S. Mohapatra, Hamilton Elkins, Gerald J. Lobo, Wuchun Chi

Paper Summary

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The study looked at how registering with the PCAOB affects audit quality and fees in China. They found that audit quality improved after firms registered with the PCAOB, even without inspections. Clients also paid higher fees for audits by PCAOB-registered firms.