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...

Effective risk allocation is crucial for the success of transport infrastructure public-private partnership (PPP) projects. However, the inherent features of multiple entities, multiple tasks, and dynamicity make it highly challenging to obtain a risk allocation solution. This study aims to...