The effect of PCAOB inspections on corporate innovation: evidence from deficiencies about the valuation of intangibles

Review of accounting studies, 2024-06, Vol.29 (2), p.1491-1523 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2023. Springer Nature or its licensor (e.g. a society or other partner) holds exclusive rights to this article under a publishing agreement with the author(s) or other rightsholder(s); author self-archiving of the accepted manuscript version of this article is solely governed by the terms of such publishing agreement and applicable law. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09750-9

Digital Resources/Online E-Resources