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Do School Alma Mater Ties Between Engagement and Review Partners Threaten Audit Firm Quality Control? Evidence from Audit Adjustments.

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Title: Do School Alma Mater Ties Between Engagement and Review Partners Threaten Audit Firm Quality Control? Evidence from Audit Adjustments.
Authors: Sharma, Divesh S.1 (AUTHOR), Wu, Liansheng2 (AUTHOR), Xing, Qiuhang3 (AUTHOR)
Source: Accounting Review. Jul2026, Vol. 101 Issue 4, p437-467. 31p.
Database: Business Source Ultimate
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An: 194973084
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PubType: Academic Journal
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  Data: Do School Alma Mater Ties Between Engagement and Review Partners Threaten Audit Firm Quality Control? Evidence from Audit Adjustments.
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  Data: <searchLink fieldCode="JN" term="%22Accounting+Review%22">Accounting Review</searchLink>. Jul2026, Vol. 101 Issue 4, p437-467. 31p.
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RecordInfo BibRecord:
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    Identifiers:
      – Type: doi
        Value: 10.2308/TAR-2024-0070
    Languages:
      – Code: eng
        Text: English
    PhysicalDescription:
      Pagination:
        PageCount: 31
        StartPage: 437
    Titles:
      – TitleFull: Do School Alma Mater Ties Between Engagement and Review Partners Threaten Audit Firm Quality Control? Evidence from Audit Adjustments.
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            NameFull: Sharma, Divesh S.
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          Name:
            NameFull: Wu, Liansheng
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            NameFull: Xing, Qiuhang
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            – D: 01
              M: 07
              Text: Jul2026
              Type: published
              Y: 2026
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              Value: 101
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              Value: 4
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            – TitleFull: Accounting Review
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