@unpublished{publication-18111, author={Oesch, David and Urban, Felix}, doi={10.2139/ssrn.3277474}, institution={University of Zurich}, issn={1556-5068}, number=3277474, pages=53, series={SSRN}, title={International PCAOB Inspections and Earnings management Transmission within Multinational Business Groups}, year=2019, }