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Who audits the auditor: how disclosing the engagement quality reviewer signals earnings quality to investors?

Year: 2026

Type: article

Source: Accounting Research Journal

DOI: 10.1108/arj-09-2025-0344

Authors: Zihao Liu, Huaping Wu, Yinwei Huang

Institutions: Nanjing University of Science and Technology, Chongqing University of Technology, Pass College of Chongqing Technology and Business University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W7166701742

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Cites: 39

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