Purpose: This study explores the relation among U.S. audit partners’ characteristics, their career advancement, and audit quality.Design/methodology/approach: This study uses data from PCAOB Form AP and publicly available online data sources. The hand-collected data on audit partners’...

To help companies comply with the certification requirements under Section 302 of SOX, the SEC recommends issuers form a disclosure committee, ‘for considering the materiality of information and determining disclosure obligations on a timely basis’ (SEC 2002a). While the importance of...

This study responds to a recent call for research on the indirect effects of regulatory changes and examines the audit office effects of changes in client time pressure, using the first acceleration of the 10-K filing deadline as the primary research setting. The extant literature provides...

Regulations implemented by the SEC in 2003 and 2004 simultaneously shortened the financial statement filing deadlines and increased the preparation time required for both the financial statements and the related audit of accelerated filers (AFs). However, there were indirect, unintended negative...