What's in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses

We investigate changes in the quality and cost of audit services surrounding PCAOB Rule 3211, which requires disclosure of audit partner names in Form AP. To isolate changes due to Rule 3211 from other confounding factors, we use difference-in-differences analyses with separate control groups, inclu...

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Bibliographic Details
Published in:The Accounting review 2019-09, Vol.94 (5), p.139-163
Main Authors: Cunningham, Lauren M., Li, Chan, Stein, Sarah E., Wright, Nicole S.
Format: Article
Language:English
Subjects:
Auditing procedures
Auditing standards
Auditors
Audits
Change agents
Companies
Confounding factors
Disclosure
Fees & charges
Quality
Research design
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