Evidence from benefit plan audits

In this study, I examine how the provision of benefit plan audit services has changed over time and I examine the characteristics of engaging the financial statement auditor for benefit plan audits. I also test whether having the same audit firm for both the financial statement audit and the benefit plan audit affects financial statement audit quality and benefit plan audit quality. I test the characteristics of benefit plan quality. I also test benefit plan audit firm switches and financial statement audit firm switches.

104p fugu897 03-07-2019 19 1   Download