Abstract
The study analyzes the PCAOB´sinspectionsconducted in Brazilian and U.S. auditing firms. With a number of implicationsover financial reporting as Sarbanes Oxley Act (SOX) of 2002 was created thePCAOB to conduct inspections of audit firms. For this, we developed theresearch applying content analysis in PCAOB inspections reports in the period2010-2012 . The inspection reports have audit disabilities, showing the natureand gravity. Data were analyzed and categorized based on the SOX (2002) andstudies Roybarck (2006) and Church and Shefchik (2012). Categories ofprocedures and conducts inspections , common defects related to U.S. GAAP andaudit deficiencies were used . The results indicate that the deficiencesidentified have been decreasing over time, compared with previous studies. Theinformation presented in the reports indicate greater detail for americancompanies. The findings show that over time the audit firms are getting abetter quality, with less disability. It is believed that this procedureperformed by the PCAOB can contribute to audit quality, since audit firmsmention that consider and review the audits and inspections of PCAOB auditingin their planning. Full Paper PDF: http://www.contecsi.fea.usp.br/envio/11contecsi-files/papers/750/submission/director/750-2462-1-DR.pdf
Published Version
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