Archival Research Method

Christopher Calvin, Duke University

Yiyang Zhang, University of South Florida

Pietro Andrea Bianchi, University of Miami

Nathaniel Martin Stephens, Utah State University

The Impact of PCAOB Inspections on the Audit Process and Audit Standard Setting - Colleen M Boland, University of Wisconsin-Milwaukee; Veena Looknanan Brown, University of Wisconsin-Milwaukee; Denise Dickins, East Carolina University

Unscrewing the Inscrutable: Do Fair Value Deficiencies in PCAOB Inspection Reports Reduce the Information Uncertainty of Complex Estimates? - William Robert Strawser, University of Colorado Denver

Spillover Mechanisms of International PCAOB Inspections for Audit Quality in Non-US Jurisdictions and the Role of the Domestic Independent Inspection Regime - Christophe Van Linden, Belmont University