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Keywords: audit firms
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Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (1): 51–75.
Published: 01 February 2019
... result differs from Goodwin and Wu (2014) , who find that auditor expertise resides exclusively with engagement partners. However, the significance of partner-level expertise suggests that even among industry expert audit firms, the audits performed by partners with greater industry expertise are found...
Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (3): 75–98.
Published: 01 August 2016
... development promoted by the large international audit firms in the late 1990s as a significant innovation but, ultimately, it did not have the degree of impact on practice initially promised. Our analysis demonstrates that professional and regulatory priorities at the time interacted in ways that led...