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The Impact Of Audit Engagement Partner Disclosure On Audit Outcomes In The United States, J. Alan Bell
The Impact Of Audit Engagement Partner Disclosure On Audit Outcomes In The United States, J. Alan Bell
PhD in Business Administration Dissertations
ABSTRACT
THE IMPACT OF AUDIT ENGAGEMENT PARTNER DISCLOSURE ON AUDIT OUTCOMES IN THE UNITED STATES
by
James Alan Bell
This study is motivated by the Public Company Accounting Oversight Board’s (PCAOB) mandate requiring the public disclosure of the audit engagement partner’s identity. Prior to the ruling, the audit engagement partner (AEP) was known only to the company’s management, audit committee, audit firm, and regulators. The PCAOB maintains that disclosure of the AEP will increase the partner’s sense of accountability; and increase transparency in the audit process; leading to improved audit quality; and improved financial reporting quality; thereby improving the credibility …