Several regulatory actions and professional standard setting changes occurring since the turn of the century have resulted in a fundamental change to the information captured by the audit report date. Whereas the audit report date previously captured substantial completion of audit fieldwork,...

We examine the engagements of audit partners in leadership roles to determine how their direct audit work reveals “tone at the top.” Although leadership partners are likely strong performers who have proven to be capable auditors, the administrative tasks associated with these roles could...

We examine whether audit partners with prior non-public accounting industry experience conduct higher quality and more efficient audits. We further analyze whether the sequencing and nature of this experience matters by splitting audit partners with prior industry experience into those who...