In the past six years, the average number of industries (2-digit SIC) serviced by audit offices in the United States … has grown by 20% and the number of industries where the office has specialization has fallen by 40% (Data Source: Audit … the effect of diversification at the audit office level on audit quality. Four proxies of audit quality are examined …

The purpose of this study is to investigate the impact of auditor workload compression on the likelihood of changes to … the busy season client portfolio of an audit firm. We find evidence of a positive association between workload compression … evidence of a positive association between auditor-client misalignment and the likelihood of such changes. The results for our …

The purpose of this paper is to analyze the market for audit services for publicly traded companies operating in the US … for-profit (FP) healthcare sector. Complex national and local healthcare laws and regulations suggest the importance of … analysis, we find that joint expertise significantly affects audit pricing in the healthcare sector. We find a fee premium of …

-timely reporting, and higher audit fees, which collectively suggest that component auditor engagements are associated with adverse …This paper investigates the common, yet previously opaque, practice of using foreign audit firms (component auditors …) to conduct portions of audit work for U.S. public companies. U.S. regulators have expressed concern for the transparency …

The mandatory retirement age within U.S. audit firms ranges from 55 to 62, which has resulted in both controversy and … consistently find a negative association between audit partner age and audit quality, which is explained by partners nearing … retirement disengaging from their work. Using hand-collected data on the age of 3,148 U.S. and 432 non-U.S. audit partners that …

We investigate the effects of audit partner rotation among U.S. publicly listed firms, utilizing the fact that audit … allowances. Overall, the results provide some evidence suggesting that U.S. partner rotations support a fresh look at the audit …

Motivated primarily by the claims that audit committee independence and accounting expertise and CEO compensation … influence audit fees, this study examines the effect of such factors, on audit fees in two different institutional settings in … the post-Sarbanes Oxley Act (SOX) era. The institutional settings are those of the U.S. and New Zealand audit markets …

This paper examines the demand and supply side factors associated with audit partner selection and assignment in the … United States. First, we examine whether audit partner gender and experience are associated with board and management gender … and experience. Second, we investigate whether engagement audit quality varies with audit partner gender and experience …