The effect of an auditor identity disclosure requirement on audit quality: An experimental examination incorporating the incremental effect of a signature requirement
After considering a proposal to require the engagement partner's signature on the audit
report, the Public Company Accounting Oversight Board chose instead to only require the
disclosure of the engagement partner's name. We make predictions regarding the effects of
the two proposed requirements using insights from social norm theory, and test those
predictions using an experimental audit market setting found in the literature. We find that
both requirements reduce misreporting when compared to a control setting with neither …
report, the Public Company Accounting Oversight Board chose instead to only require the
disclosure of the engagement partner's name. We make predictions regarding the effects of
the two proposed requirements using insights from social norm theory, and test those
predictions using an experimental audit market setting found in the literature. We find that
both requirements reduce misreporting when compared to a control setting with neither …
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