The Validity of Publicly Available Measures of Audit Quality: Evidence from the PCAOB Inspection Data

Keyphrases

• Publicly Available 100%
• Audit Quality 100%
• PCAOB Inspections 100%
• Inspection Data 100%
• Audit Process 33%
• Process Quality 33%
• Audit Failure 33%
• Going-concern Opinion 33%
• Auditors 16%
• Predictive Power 16%
• Quality-oriented 16%
• Publicly Available Data 16%
• Financial Reporting 16%
• Reporting Process 16%
• Output-only 16%
• Action-related 16%
• Input-oriented 16%
• Individual Engagement 16%
• Joint Function 16%
• Process Inputs 16%
• Financial Audit 16%

Economics, Econometrics and Finance

• Going Concern 100%
• Accounting 50%