Search Results - subject:"Rule 3211"

Does the disclosure of an audit engagement partner's name improve the audit quality? A difference-in-difference analysis

John, Kose; Liu, Min - In: Journal of Risk and Financial Management 14 (2021) 11, pp. 1-30

On 15 December 2015, the Public Company Accounting Oversight Board (PCAOB) passed Rule 3211, requiring audit firms …-in-difference analysis to investigate whether and the extent to which implementing Rule 3211 impacts audit quality and audit costs. We … (up to three years) pre- to one year (up to three years) post-Rule 3211, to a control sample (comprised of U.K. audit …

Persistent link: https://www.econbiz.de/10013201192

Does the disclosure of an audit engagement partner's name improve the audit quality? : a difference-in-difference analysis

John, Kose; Liu, Min - In: Journal of risk and financial management : JRFM 14 (2021) 11, pp. 1-30

Persistent link: https://www.econbiz.de/10012794380

What's in a name? : initial evidence of U.S. audit partner identification using difference-in-differences analyses

Cunningham, Lauren M.; Li, Chan; Stein, Sarah E.; … - In: The accounting review : a publication of the American … 94 (2019) 5, pp. 139-163

Persistent link: https://www.econbiz.de/10012121929