In this study, we examine whether audit committee accounting expertise helps to promote audit quality by motivating … auditors to conduct diligent internal control audits and make appropriate internal control assessments because audit committee … find a greater likelihood of adverse internal control audit opinions when the audit committee has greater accounting …

reputational consequences that engagement partners suffer for having a recent history of past audit failures. We find that when an … engagement partner's recent history of poor audit quality is observable to audit clients, they are more likely to lose clients … and are less likely to be reassigned to serve other clients of the audit firm over the next five years. We also find that …

that individual audit partners play in audit outcomes. Although recent evidence suggests that individual audit partners … explain a substantial portion of the variation in audit quality proxies, much less is known about what determines an audit …-term impact on the quality of their audits. Our evidence implies that audit partners who directly experienced Andersen's demise …

We examine the engagements of audit partners in leadership roles to determine how their direct audit work reveals “tone … over audit quality considerations. Our results suggest leadership partners are concerned with revenue generation as their … audit clients pay higher audit and non-audit fees on average. Despite higher audit fees, we find that these partners …

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 … early in one's career coupled with actual first-hand experience in major oversight roles shapes the efficacy of audit …

We examine whether firms with managers that have prior internal audit experience are less likely to manage earnings. We … find that firms with managers that have internal audit experience are associated with less overall earnings management … internal audit experience currently hold financial roles or roles with higher power within the company. We also confirm that …

In this study, we examine whether audit committee accounting expertise helps to promote audit quality by motivating … auditors to conduct diligent internal control audits and make appropriate internal control assessments because audit committee … find a greater likelihood of adverse internal control audit opinions when the audit committee has greater accounting …

among stakeholders who are responsible for and oversee firms' financial reporting (e.g., auditors, management, and audit … with this prediction, we find that audit fees are higher for firms with new CEOs. Importantly, however, we note that … lack of an audit pricing adjustment. These results are robust to several alternative specifications and analyses designed …