Engagement partner identification format and audit quality

• DOI: 10.1111/ijau.12315
• Publication Date: 2023-06-08T07:05:55Z
• Authors: Jean Bédard; Carl Brousseau; Louis‐Philippe Si...
• Keywords: Quality audit; Identification; Association (psychology)

Exploiting the staggered adoption of three key regulations that implemented distinct engagement partner identification (EPI) formats for separate groups Canadian firms over a 10‐year period, we investigate association between eight audit quality proxies and EPI formats: two indirect (auditor permit number in report, Form AP) one direct (partner name report). This unique setting not only enables us to examine short‐term different but also long‐term format number). In main analysis, out 32 results interest, are significant indicate positive association. Hence, our show no widespread effect on quality, suggesting inconsistent reported prior studies may be driven by explored or short window investigated.