Nagy, Albert L. - In: Managerial Auditing Journal 29 (2014), pp. 513-526
Purpose –The purpose of this paper is to examine partner specialization effects on audit fees in the US audit market … effect of partner specialization on audit fees in the US audit market. An ordinary least squares regression was estimated …-level specialization effects on audit fees. Originality/value - This study contributes to the audit quality literature by examining the …