In a field experiment, we leverage differences in audit subordinates' job-relevant knowledge about clients, fraud brainstorming objectives, and “normal” audit partner leadership to explore whether and how knowledge moderates the effect of a partner-led intervention on brainstorming processes...

We examine the relative importance of audit firm-level versus audit partner-level styles in key audit matter (KAM) outcomes. We define style as stable within-firm (partner) similarities and between-firm (partner) differences in KAM reporting over time and across clients and industries with...

While the audit reporting debate has a long history, a number of recent regulatory initiatives and policy reviews increase the likelihood of change in this area. The purpose of this study is to use this momentum and examine whether there is consensus between audit report users and auditors with...