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Keywords: engagement partnerClose
Journal: Accounting Horizons
Accounting Horizons (2012) 26 (3): 533–561.
Published: 01 September 2012
...Ronald R. King; Shawn M. Davis; Natalia Mintchik SYNOPSIS This paper contributes to the deliberations on the potential consequences of requiring disclosure of the engagement partner's identity in the audit report. The PCAOB has recently suggested that this requirement will lead to enhanced audit...