Purpose –The purpose of this paper is to examine partner specialization effects on audit fees in the US audit market. Design/methodology/approach –This study exploits the unique environment created from the demise of Andersen to examine the effect of partner specialization on audit fees in...

Purpose – The purpose of this paper is to examine partner specialization effects on audit fees in the US audit market. Design/methodology/approach – This study exploits the unique environment created from the demise of Andersen to examine the effect of partner specialization on audit fees in...