Initial evidence of U.S. audit partner identification in form AP shows limited impact on audit quality
This article summarizes a study (Cunningham, Li, Stein, and Wright 2019) in which we examine the initial impact of Form AP partner disclosure on audit quality. One difficulty with studying the effect of Form AP is that general time trends likely occurred even in the absence of partner disclosure. Ou...
| 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 |