{"title":"Who Really Performs the Audit? Examining the Effects of Voluntary Disclosure of the Use of Other Auditors on Investors' Perceptions of Audit Quality","authors":"Kristina C. Demek, S. Kaplan, Amanda Winn","doi":"10.2308/AJPT-52529","DOIUrl":null,"url":null,"abstract":"SUMMARY Under Rule 29, the Public Company Accounting Oversight Board (PCAOB) requires principal auditors to disclose the extent of use of other auditors on an audit engagement. This mandatory discl...","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"45 1","pages":"1-19"},"PeriodicalIF":2.8000,"publicationDate":"2020-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"8","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Auditing-A Journal of Practice & Theory","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.2308/AJPT-52529","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 8
Abstract
SUMMARY Under Rule 29, the Public Company Accounting Oversight Board (PCAOB) requires principal auditors to disclose the extent of use of other auditors on an audit engagement. This mandatory discl...
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