The roll is usually a bluff check or a hide check versus the persons spot roll, this is something that I have seen used, and it does work.
Hide makes no sense, it is used to avoid being seen entirely... just because someone is skilled at standing inside a shadow or behind a tree does not make them masters of disguise.... Bluff could work, but still... does not adequately portray the skill of one to actually disguise either, at least imo. Someone could put a mop on their head and some ten inch heels and not convince me they are Madonna. warping existing skills to cover something they are not really intended to cover is just bad form in my opinion, everyone will simply find a reason to use a skill they believe is best suited to their success. I for one would love a new skill to actually cover it, but woulld't want the headache of hearing people complain about the need to respend points and being forced to lose other skills to take it. Better in my opinion to make it a craft, tie it to appropriate abilities and make some means to see through it given certain circumstances.
Otherwise, its just going to be messy.
A good thing to remember though, At the end of the day, the char doesn't have to convince you hes someone different, he has to convince your character. So weather or not you believe it, can your char really see that its the exact same person? Or are you just gonna sit there and ignore the RP and say NOPE I can see through it?
My main character has a 20 INT, which I will surmise is several points higher than my own, she also has a decent search/spot skills which I would wager exceed what my own would be if I were somehow statified. Convincing me should be considerably easier than convincing my character, yet I understand your meaning, I was simply implying that absurd or simple disguises would not be effective against any but the stupidest of characters, and even that is a stretch as times. If anything, the old system that required Perform to create a new image(the artistry of makeup) paired with Influence to convince people you were not you, seemed viable. It still favored certain classes who have more skill points, or those specific skills as class skills. I think an important thing to consider in a lot of cases as well, is that just because you notice something amiss with someones disguise, it shouldn't always mean you know exactly who it is. It could be a simple situation where you notice something seems off, giving you reason to either try to avoid said PC expecting they are up to no good, or to prod deeper to see if you can discover exactly who is beneath the disguise.
But more on topic, a system in place of some variety would be nice. My character has aquired a split personality over the years in Ravenloft. And while my description clearly states the visiable differences between their style of dress, almost everyone greets her as Sage when she walks past wearing non-traditional Sage clothing, carrying a non-traditional Sage weapon. She doesn't specifically try to conceal her voice, she just speaks in an annoyed and angry tone all the time, and such I always let someone who has spent a little time speaking to Sage roll to see if they recognize her voice. It is a situation where people see the name over your head and assume you're you, despite all the changes we can make to our physical avatar to prevent it. Our present situations means we are left either contacting people via tells over and over, or announcing with a "//ooc - in diguise" post every few minutes as someone new approaches. And this does nothing to prevent someone stealthing along spying on you from shadows/invis and simply believing they are seeing your character because you may never realize they were there. Then they pass on info about what you were doing to someone else as IC info, which in turn gets spread around to others.
So I am in support of a means to either change name, or some visual indication that is universal that lets people know your disguised and to RP accordingly.