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Journal Articles

Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment

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Joshua A. Khavis, Brandon Szerwo
Journal: The Accounting Review
The Accounting Review 1–28.
https://doi.org/10.2308/TAR-2022-0249
Published: 09 May 2025
... 2025 24 03 2025 2025 audit-employee turnover audit quality auditor-client realignment auditor switching audit fees auditor human capital THE ACCOUNTING REVIEW Vol. XX, No. XX MONTH YEAR pp. 1 28 American Accounting Association DOI: 10.2308/TAR-2022-0249 Audit-Employee Turnover...
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Journal Articles

Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices

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Tao Ma, Chi Wan, Yakun Wang, Yuping Zhao
Journal: The Accounting Review
The Accounting Review (2024) 99 (6): 297–324.
https://doi.org/10.2308/TAR-2021-0862
Published: 01 November 2024
... the buildup of auditor human capital by impeding the auditors’ accumulation of industry expertise and client-specific knowledge. Thus, auditor turnover could undermine audit quality. Consistent with this view, the Public Company Accounting Oversight Board (PCAOB) perceives that a comparatively high rate...
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Includes: Supplementary data