... audit quality engagement partners audit partners audit fee pressure Although increased transparency about who conducts audits provides valuable information to investors and lenders ( Aobdia, Lin, and Petacchi 2015 ; Chi, Myers, Omer, and Xie 2017 ; Gul, Lim, Wang, and Xu 2019 ) and can...

...Aleksandra B. Zimmerman; Kenneth L. Bills; Monika Causholli SYNOPSIS This study investigates how non-Big 4 firm audit partners' Big 4 experience is valued by the audit market. The Big 4 audit firms have differentiated themselves as nationally recognized firms for whose services companies...

...Clive S. Lennox; Xi Wu SYNOPSIS The last decade has witnessed a boom in archival studies examining auditing at the partner level. This research is timely because audit partners' names in the United States have been publicly disclosed starting in 2017. This paper reviews the existing archival...