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HomeAchieversVan Linden Publishes in International Journal of Auditing

Van Linden Publishes in International Journal of Auditing

Christopher Van Linden HeadshotDr. Christophe Van Linden, assistant professor of accounting in the Massey College of Business, recently finalized a research study entitled “Quality control system criticism raised by the PCAOB in non-US jurisdictions and earnings quality of non-cross-listed clients” which was accepted for publication in the accounting journal International Journal of Auditing. Tatiana Mazza, a colleague from the Free University of Bozen, co-authored the study.

The study examines inspections of foreign accounting firms by the United States Public Company Accounting Oversight Board (PCAOB). The sample consists of inspections of Big4 accounting firms in 19 countries. Findings of the study demonstrate that criticism raised by the PCAOB about the system of quality control of accounting firms outside of the United States results in subsequent audit quality improvements of both cross-listed and non-cross-listed clients. These empirical findings validate the usefulness of quality control system remediation of foreign accounting firms and provide evidence that PCAOB inspections have consequences beyond the initial mandate of the PCAOB to protect the interests of investors for US markets.

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