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谁真正执行审计?考察自愿披露使用其他审计师对投资者对审计质量看法的影响

IF 2.7 3区 管理学 Q2 BUSINESS, FINANCE
Auditing-A Journal of Practice & Theory Pub Date : 2020-02-01 DOI:10.2308/AJPT-52529
Kristina C. Demek, S. Kaplan, Amanda Winn
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引用次数: 8

摘要

根据规则29，上市公司会计监督委员会(PCAOB)要求主审计师披露在审计业务中使用其他审计师的程度。这一强制性披露…
本文章由计算机程序翻译，如有差异，请以英文原文为准。
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Who Really Performs the Audit? Examining the Effects of Voluntary Disclosure of the Use of Other Auditors on Investors' Perceptions of Audit Quality
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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来源期刊
Auditing-A Journal of Practice & Theory
Auditing-A Journal of Practice & Theory BUSINESS, FINANCE-
CiteScore
4.30
自引率
10.70%
发文量
34
期刊介绍： AUDITING contains technical articles as well as news and reports on current activities of the association.
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