Impact of the disclosure of audit engagement partners on audit quality: Evidence from the USA-Reference-Cited by-同舟云学术

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Impact of the disclosure of audit engagement partners on audit quality: Evidence from the USA

Published:2019-02-14 Issue:1 Volume:23 Page:112-124
ISSN:1090-6738
Container-title:International Journal of Auditing
language:en
Short-container-title:Int J Audit

Author:

Dao Mai¹^ORCID,Xu Hongkang²,Liu Long³

Affiliation:

1. The Department of Accounting; The University of Toledo; Toledo Ohio USA

2. Accounting and Finance Department; University of Massachusetts; Dartmouth Massachusetts USA

3. Department of Economics; The University of Texas at San Antonio; San Antonio Texas USA

Publisher

Wiley

Subject

General Economics, Econometrics and Finance,Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/ijau.12149/fullpdf

Reference51 articles.

1. A discussion of public identification of US audit engagement partners: Who benefits? Who pays?;Bailey;International Journal of Disclosure and Governance,2010

2. Equity incentives and internal control weaknesses;Balsam;Contemporary Accounting Research,2014

3. The effect of audit quality on earnings management;Becker;Contemporary Accounting Research,1998

4. Internal control weaknesses and information uncertainty;Beneish;The Accounting Review,2008

5. Auditing standards committee comment letter PCAOB rulemaking docket matter no. 029: Concept release on requiring the engagement partner to sign to audit report;Bierstaker;Current Issues in Auditing,2009

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