This study investigates the effects of lead auditors' technical and managerial knowledge on audit quality and audit fees. The German institutional environment enables us to track auditors over their careers and measure their various personal attributes. We find that lead auditors' technical...

Academic practitioner auditors engage in practice-oriented research in terms of publishing journal articles, books, and book chapters on top of their audit activities. Based on theory and interviews with academic practitioner auditors, we argue that engaging in research helps practitioners to...

We examine how compensation policies of audit firms are associated with audit quality. Specifically, we investigate the effects of the ratio of variable to fixed compensation and the size of the basis for profit sharing (i.e., whether partners share profits in a small or in a large profit pool)....

This study investigates the determinants and consequences of forming dyads at the top level of audit teams, i.e., dyads between concurring and lead auditor. We apply the sociological theory of homophily, i.e., the implicit preference for similar others, to hierarchically structured auditor...