A review of the archival literature on audit partners
CS Lennox, X Wu - Accounting Horizons, 2018 - publications.aaahq.org
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 …
level. This research is timely because audit partners' names in the United States have been …
External factors and the pricing of audit services: A systematic review of the archival literature using a PESTLE analysis
B Eierle, S Hartlieb, DC Hay… - Auditing: A Journal of …, 2022 - publications.aaahq.org
Client-and auditor-related attributes are well-documented determinants of audit pricing, but
the number of empirical archival studies investigating the effects of external factors on audit …
the number of empirical archival studies investigating the effects of external factors on audit …
Costs of mandatory periodic audit partner rotation: Evidence from audit fees and audit timeliness
The constricted mandatory audit partner rotation rules for US public companies have fueled
intense debate among the profession, regulators, and policymakers. This topic remains …
intense debate among the profession, regulators, and policymakers. This topic remains …
Does sharing the same network auditor in group affiliated firms affect audit quality?
J Sun, J Wang, P Kent, B Qi - Journal of Accounting and Public Policy, 2020 - Elsevier
We contribute to the literature on audit quality by examining whether sharing the same
network auditor among group affiliated firms is related to lower or higher audit quality in …
network auditor among group affiliated firms is related to lower or higher audit quality in …
Busy auditors, financial reporting timeliness and quality
We investigate whether audit partners with multiple clients are able to complete their audits
in a timely fashion, an important but largely unexplored area of academic research. One …
in a timely fashion, an important but largely unexplored area of academic research. One …
Mandatory audit partner rotations and audit quality in the United States
This study uses a sample of mandatory partner rotation events hand collected from SEC
filings to investigate the relation between mandatory audit partner rotation and audit quality …
filings to investigate the relation between mandatory audit partner rotation and audit quality …
Independent and joint effects of audit partner tenure and non-audit fees on audit quality
We examine the individual and joint effects of auditors' non-audit services (NAS)/abnormal
NAS fees and length of audit partner tenure on audit quality. Our results raise questions …
NAS fees and length of audit partner tenure on audit quality. Our results raise questions …
Archival research on audit partners: assessing the research field and recommendations for future research
In this paper, we assess the existing archival research on audit partners and provide
recommendations for future research. Our empirical analyses suggest that the audit partner …
recommendations for future research. Our empirical analyses suggest that the audit partner …
The effect of mandatory audit firm rotation and the auditing and reporting standards on the auditor competition and audit fees relationship: Evidence from emerging …
This research investigates whether auditor competition is associated with low audit fees and
whether a country's implementation of mandatory audit firm rotation requirements as well as …
whether a country's implementation of mandatory audit firm rotation requirements as well as …
[PDF][PDF] The impact of auditor rotation, audit firm rotation and non-audit services on earnings quality, audit quality and investor perceptions: A literature review
The impact of auditor rotation, audit firm rotation and non-audit services on earnings quality,
audit quality and investor perce Page 1 Journal of Governance and Regulation / Volume 7, Issue …
audit quality and investor perce Page 1 Journal of Governance and Regulation / Volume 7, Issue …