Does audit partner identity disclosure increase audit efforts? Evidence from the banking sector in Bangladesh

This study aims to test the impact of audit partner identification in audit reports on audit efforts. Our study is motivated by the enactment of International Standard on Auditing (ISA) 700: Forming an Opinion and Reporting on Financial Statements, which requires audit firms to disclose the engageme...

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Detalles Bibliográficos

Principais autores:	Muhammad Shahin Miah, Manpreet Kaur Khurana, Al Amin, Shamsun Arefin
Formato:	Artigo
Idioma:	Inglês
Publicado:	Taylor & Francis Group 2026-12-01
Series:	Cogent Business & Management
Assuntos:	Audit fees audit report lag emerging markets audit regulations ISA 700 Islamic banks
Acceso en liña:	https://www.tandfonline.com/doi/10.1080/23311975.2026.2702156
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