What is it about?
We find that auditors seem to increase scrutiny over deficient accounts after receiving PCAOB comments on the said accounts.
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Why is it important?
Documents an element of the effectiveness of the PCAOB inspection process.
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This page is a summary of: Do Income Tax-Related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts?, The Accounting Review, September 2016, American Accounting Association,
DOI: 10.2308/accr-51338.
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