The Reliability of the Disclosure of Auditor Changes by the Public Accounting Report.
研究了《公共会计报告》中审计师变更披露的可靠性、完整性和及时性，通过对比向美国证券交易委员会提交的8-K文件与PAR披露，为研究者提供审计师变更数据库。
Abstract Examines the reliability, completeness and timeliness of the disclosures of auditor changes in the Public Accounting Report (PAR). Comparison of 8-K filings made with the United States Securities & Exchange Commission to the disclosures published in the PAR; Provision of researchers with database for studying auditor changes.