The real effects of the PCAOB's new auditing standards on financial advisor misconduct

Qiyuan Peng et al.

Advances in Accounting2026https://doi.org/10.1016/j.adiac.2025.100853article
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https://doi.org/https://doi.org/10.1016/j.adiac.2025.100853

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@article{qiyuan2026,
  title        = {{The real effects of the PCAOB's new auditing standards on financial advisor misconduct}},
  author       = {Qiyuan Peng et al.},
  journal      = {Advances in Accounting},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1016/j.adiac.2025.100853},
}

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The real effects of the PCAOB's new auditing standards on financial advisor misconduct

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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