Audit offices with more partners and managers per employee had fewer misstatements
University at Buffalo researchers found that audit offices with a higher share of partners and managers had fewer misstatements across more than 41,000 audits. The association bears on how offices staff teams and on the PCAOB's proposed disclosure of partner and manager involvement.
Reality
- Evidence55
- Adoption
- Insufficient
- Hype gap+15
- Incentives
- Insufficient
- Confidence60