This paper examines a specific mechanism, partner co-signing relationships, through which knowledge sharing in an audit team may influence audit quality. Specifically, we examine whether an engagement partner’s co-signing relationships with non-engagement industry specialist partners are...

Colleges and universities worldwide have benefited from the growth of the stock market of the 1990s. Many universities have seen marginal increases in their endowments. Accounting programmes have been among the beneficiaries of endowment growth and a concurrent increase in the number of endowed...