Perceptions Of The Peer Review Program Of The Accounting Profession: Implications For Management [*].(Statistical Data Included)

(1.) Recently, the Public Oversight Board of the SEC Practice Section of the AICPA appointed a Panel on Audit Effectiveness. The panel issued a questionnaire requesting stakeholders' opinion on issues of audit effectiveness (see www.aicpa.org for a copy of the questionnaire).

(2.) The means are reported here and not in Table 3.

(3.) The results were similar when dropping cases not familiar with the program. These results are more robust because they are based on a larger sample with statistical controls for familiarity.

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