This paper examines whether engagement auditors have a distinguishable effect on clients' financial statement comparability, incremental to the effect of the audit firms and offices. Our basic premise is that each individual auditor has a unique style of interpreting and implementing accounting...

This article examines the similarities and differences between the factors affecting the audit fee of financial statements from the standpoint of independent auditors working in audit firms (managers and senior managers) as well as members of the board of directors, managers and financial...

In a globalized audit environment, regulators and researchers have expressed concerns about inconsistent audit quality across nations, with a particular emphasis on Chinese audit quality. Prior research suggests Chinese audit quality may be lower than U.S. audit quality due to a weaker...

In this study, we investigate whether individual auditors have their own styles by examining their clients' financial statement comparability based on a sample from China. We first confirm the existence of an office-level auditor style (Francis et al. 2014) in China. More importantly, we show...

We investigate the effect of audit partner style on financial statement comparability in a U.S. setting using newly-available data from 2016 to 2020. We document an audit partner style effect on comparability incremental to audit firm and audit office effects. Our results are consistent across...

The AICPA recently finished a harmonization project to converge U.S. audit standards with those of the International Audit and Assurance Standards Board. The assumption implicit in this project is that users of financial statements will benefit from a converged, or consistent set of audit...