Mauritz, Christoph; Nienhaus, Martin; Oehler, Christopher - In: Review of Accounting Studies 28 (2021) 1, pp. 1-44
We analyze the extent to which individual audit partners influence the audited narrative disclosures in their clients … narrative disclosures is higher when two client firms share the same audit partner. Specifically, we find that the wording …' narrative disclosures because the increase in narrative disclosure similarity when sharing the same audit partner is nine (four …