We exploit a 2008 regulatory change in a Canadian province to investigate the association between engagement partner identification (EPI) and audit quality (AQ) and to illustrate the implications of control group design choices on this association. In contrast to prior studies, firms in our...

This paper considers the use of an emerging technology based on formal evidential reasoning to help audit quality assurers conduct higher quality inspections of audit engagements. Although the ideas should be relevant to the inspection process in general, we focus on PCAOB stated objectives and...