Although mandatory audit partner rotation has become prevalent worldwide, prior empirical research seldom considers how the successor partners are identified and the economic consequences of different rotation strategies. We examine the importance of internal networks to the selection of...

Viewing audit teams as social groups of auditors, we utilize network analysis algorithm “n-clans” to identify clustering of individual auditors, that is, audit teams, based on individual collaboration history. Drawing upon social learning theory, we argue that team network connectedness,...

Audit practice is a team effort led by signing auditors. We examine the impact of the heterogeneity of signing auditors' audit-firm serving experiences on the disclosure of key audit matters (KAMs). Auditors with more heterogeneous serving experiences demonstrate more adequate KAM disclosure, as...