This paper examines how audit effort, measured by the estimated number of audit hours
used to perform the clients' audits, is associated with engagement partners' formal
education, continuing professional education (CPE), and professional experience. Although
the literature provides considerable evidence for the determinants of audit fees, our
understanding of how audit effort is related to these partner characteristics is limited. The
aim of this paper is to shed light on partner-specific factors that may influence how much …