This paper examines a specific mechanism, partner co-signing relationships, through which knowledge sharing in an audit team may influence audit quality. Specifically, we examine whether an engagement partner’s co-signing relationships with non-engagement industry specialist partners are...

Purpose: The purpose of this paper is to examine the influence of manager ability on a firm’s choice of lease classification and the decision to capitalize vs lease firm-specific assets. Design/methodology/approach: The authors use regression analysis to examine the association between...