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Keywords: middle managers
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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
... of these characteristics varies across audit team members. We find that middle manager production characteristics explain audit effectiveness and higher fees and relatively more so than those of lead/review partners. These results extend the literature and practitioner discussions about drivers of audit quality...
Includes: Supplementary data
