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 …

Governance regulators currently place great emphasis on ensuring the presence of financial
expertise on audit committees (Sarbanes-Oxley, 2002; UK Corporate Governance Code …

SUMMARY Both researchers (eg, Nelson 2009) and regulators (eg, the PCAOB) have
emphasized the importance of exercising the appropriate level of professional skepticism …

This paper draws from the service science and professional service literatures to
conceptualize financial auditing as an economic service. A central characteristic of …

We examine whether social ties between engagement auditors and audit committee
members shape audit outcomes. Although these social ties can facilitate information transfer …

We use data from internal assessments of audit quality in a Big 4 firm to investigate the
impact of audit firm tenure and auditor‐provided non‐audit services (NAS) on audit quality …

This study examines the persistence and economic consequences of variations in reporting
style across audit partners in individual engagements. Our results show that both aggressive …

Contemporaneous studies generally find a negative relationship between audit partner
busyness (APB), measured as the number of clients in an audit partner's portfolio, and audit …

Audit firms are organized as collections of geographically decentralized offices.
Decentralization allows for increased proximity between offices and clients, improving the …