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Keywords: equity-method investeesClose
AUDITING: A Journal of Practice & Theory (2023) 42 (1): 101–124.
Published: 01 February 2023
... of the other auditor and refer to the other auditor in its audit report, when it divides responsibility with the latter. Our sample of “referred-to” (RT) firm-years is divided, about equally, between audits of consolidated subsidiaries and equity-method investees. We document two findings. First, supervision...