... Area, Dublin, Ireland. Editor’s note: Accepted by Linda A. Myers, under the Senior Editorship of Jayanthi Krishnan. 27 07 2022 08 07 2024 02 08 2024 2024 audit efficiency audit fee discounting audit quality audit partner experience lowballing industry expertise...

... with higher audit efficiency, we also find a negative association between training and report lags. However, we find no association between training and audit quality. We thank Eddy Cardinaels, Nick Cicone, Hans Degryse, Fynn Gerken, Topcue Lee, Tobias Svanstrøm, Marleen Willekens, Mike Ricci, Ann...

...Ting-Chiao Huang; Chen Chen; Steven E. Kaplan; Yi-Hung Lin SUMMARY We examine whether increases in co-working experience between the lead and concurring audit partners affect engagement audit quality and audit efficiency. We define co-working experience as the lead and concurring audit partners...

... and processes decision aids critical thinking professional judgment skepticism PCAOB inspections audit fees audit efficiency A former associate chief auditor at the PCAOB noted the amount of administrative forms and checklists on audits has been increasing. “I worry … how much it is really...

... by the eventual knowledge dissipation documented in this study. January 2014 August 2015 2016 audit efficiency organizational learning audit production Next, the findings of this paper should be of interest to audit practice. Organizational learning and knowledge depreciation have...