The last decade has witnessed a boom in archival studies examining auditing at the partner
level. This research is timely because audit partners' names in the United States have been …

We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

The purpose of this research is to investigate the impact of audit committee characteristics
on environmental, social and governance (ESG) performance for European listed …

Using a unique dataset of audit days in China from 2006 to 2011, this paper examines the
relationship between audit effort and audit quality from the perspective of audit process and …

This study presents a review of academic research on audit quality. We begin with a review
of existing definitions of audit quality and describe general frameworks for establishing audit …

This study examines the impact of gender-diverse boards and the staggered initiation of
gender quotas around the world on environmental, social, and governance (ESG) …

This paper presents a general framework for studying factors associated with engagement-
level audit quality. The framework is intended to sharpen our thinking about conducting audit …

This article presents a comprehensive review of academic research pertaining to auditor
independence and audit quality. This literature review is conducted based on published …

Opponents of mandatory rotation argue that a change of partner is bad for audit quality, as it
results in a loss of client-specific knowledge. On the other hand, proponents argue that a …

Larger offices of Big 4 auditors are predicted to have higher quality audits for SEC
registrants due to greater in‐house experience in administering such audits. We test this …