Audit subordinates typically work with multiple supervisors who are likely to vary in their level of coaching quality …

Accountants; AICPA) to public (PCAOB) oversight. We investigate whether audit quality increased following this transition by … observed prior to the regulatory shift for Specialist audit firms (having large BD portfolios but small overall size) is … exacerbated afterward. This finding complements results of PCAOB inspections and other research identifying audit quality problems …

Accountants; AICPA) to public (PCAOB) oversight. We investigate whether audit quality increased following this transition by … observed prior to the regulatory shift for Specialist audit firms (having large BD portfolios but small overall size) is … exacerbated afterward. This finding complements results of PCAOB inspections and other research identifying audit quality problems …

and more experienced audit partners at one Big 4 firm, thus spanning multiple "generations" of experience. Results confirm …

Previous research in non-audit contexts suggests that managers design budgets based on prior performance relative to … literature. We hypothesize and find asymmetric budget ratcheting by audit firm supervisors in a sample of audit engagements … suggest temporal interdependence between audit firm supervisors and engagement teams as both parties act strategically to …