We examine how often and why some audit partners rotate off client engagements before the end of the maximum five-year cycle period. Specifically, we investigate whether audit quality issues play a role for engagement partners and clients to separate prematurely. For a sample of about 4,000...

We document that corporate financial misconduct has significant consequences for politicians' election outcomes and, in particular, those politicians that serve on U.S. congressional committees with SEC-relevant oversight responsibilities (“SEC-relevant politicians”). These politicians...

We analyze the interrelation between personality traits and German business students' propensity to select financial accounting, management accounting, tax accounting, or corporate finance as their major field of study, to seek a first job in one of these areas as well as their intention to...

We use large detailed data on individual auditor employment to examine the antecedents of turnover decisions and subsequent career paths of diverse individuals in public accounting – namely women and racial minority groups (Asian, Black, and Hispanic). Consistent with the principle of...

Ex-auditors are professionals who used to conduct audit in accountancy firms, but now have left the audit profession entirely. Whilst ex-auditors represent not a negligible proportion of the original population of auditors, how they conduct career-making and eventually become “ex-auditors”...

We examine how often and why some audit partners rotate off client engagements before the end of the maximum five-year cycle period. Specifically, we investigate whether audit quality issues play a role for engagement partners and clients to separate prematurely. For a sample of about 4,000...

This paper reports financial and career outcomes following a degree in accounting using a large cross-sectional and time-series survey of one university’s alumni. We extend the work of prior researchers by examining outcomes throughout accounting graduates’ careers, which include positions...