{
  "version": "1.2.0",
  "chapters": [
    {
      "title": "Legislation Impact on Audit Oversight\r",
      "startTime": 49,
      "endTime": 70
    },
    {
      "title": "Meet the Experts\r",
      "startTime": 70,
      "endTime": 179
    },
    {
      "title": "Discussion on PCAOB's Elimination\r",
      "startTime": 179,
      "endTime": 497
    },
    {
      "title": "Research Insights on PCAOB's Effectiveness\r",
      "startTime": 497,
      "endTime": 1211
    },
    {
      "title": "Deficiency Rates and Audit Quality\r",
      "startTime": 1211,
      "endTime": 1490
    },
    {
      "title": "Economic Impact of Fraud and PCAOB's Role\r",
      "startTime": 1490,
      "endTime": 1520
    },
    {
      "title": "Regulatory Model of the PCAOB\r",
      "startTime": 1520,
      "endTime": 1559
    },
    {
      "title": "Incentive Structure and Audit Quality\r",
      "startTime": 1559,
      "endTime": 1619
    },
    {
      "title": "Inspection Deficiency Rates\r",
      "startTime": 1619,
      "endTime": 1734
    },
    {
      "title": "Restatement Rates vs. Deficiency Rates\r",
      "startTime": 1734,
      "endTime": 1823
    },
    {
      "title": "Auditor-Client Relationship Tensions\r",
      "startTime": 1823,
      "endTime": 1902
    },
    {
      "title": "Documentation Issues in Audits\r",
      "startTime": 1902,
      "endTime": 2115
    },
    {
      "title": "Effectiveness of PCAOB Inspections\r",
      "startTime": 2115,
      "endTime": 2269
    },
    {
      "title": "Impact of PCAOB on Financial Reporting Quality\r",
      "startTime": 2269,
      "endTime": 2433
    },
    {
      "title": "Potential Elimination of the PCAOB\r",
      "startTime": 2433,
      "endTime": 2640
    },
    {
      "title": "Conclusion and Final Thoughts\r",
      "startTime": 2640,
      "endTime": 0
    }
  ]
}