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Keywords: partner identification
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Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (4): 135–149.
Published: 01 November 2017
...Anna M. Cianci; Richard W. Houston; Norma R. Montague; Ryan Vogel SUMMARY We examine the impact of partner identification, a regulation proposed by the PCAOB and contested by the audit profession, on audit partners' judgments. Based on accountability theory (e.g., Lerner and Tetlock 1999...