This study investigates the effects of audit partner industry specialization on audit pricing in the UK market. The mandatory disclosure of the name of the engagement partner in the auditor reports of UK public listed companies took effect from April 2008. Given that the identity of the audit...

This issue of the International Journal of Auditing includes papers from AALNEC—the inaugural Audit and Assurance for Listed and Non-Listed Entities Conference which was hosted by the Deakin Business School Department of Accounting in Melbourne, Australia, together with the Auditing Special...