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Prior literature on auditor choice in the nonprofit market has largely focused on auditor size as a measure of audit quality. We extend this literature by examining a more refined definition of nonprofit audit quality which incorporates the twelve mission industries defined by the National...
Persistent link: https://www.econbiz.de/10012935709
Recent research in other disciplines suggests that range (i.e., a broad base of experience in more than one domain) may lead to higher performance under certain conditions. We apply this idea in the context of auditing, examining how audit partner range impacts audit outcomes and how industry...
Persistent link: https://www.econbiz.de/10014361802