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Keywords: client expertise
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Journal Articles
The Economics of Audit Production: What Matters for Audit Quality? An Empirical Analysis of the Role of Midlevel Managers within the Audit Firm
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (2): 1–29.
Published: 01 March 2024
... proprietary data, we analyze the cost-benefit tradeoffs of two audit production characteristics, client expertise and the relative amount of auditing done during the early phases of the audit, and find that both are associated with more effective audits and higher fees. We analyze whether the influence...
Includes: Supplementary data
