The effect of an auditor identity disclosure requirement on audit quality: An experimental examination incorporating the incremental effect of a signature requirement
After considering a proposal to require the engagement partner’s signature on the audit report (PCAOB 2009), the Public Company Accounting Oversight Board chose instead to only require the disclosure of the engagement partner’s name (PCAOB 2015). We make predictions regarding the effects of the two...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
American Accounting Association
2019
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |