...Like Jiang; Vic Naiker; Yu Wang; Shafu Zhang SUMMARY We employ a novel framework to evaluate the audit quality implications of cumulative industry expertise that audit partners acquire from auditing public clients across their careers. Leveraging the historical data of audit partner engagements...

...Gus De Franco; Yuan Ji; Yinqi Zhang SUMMARY This study uses large-sample archival data to examine the relation between audit partners’ charity engagement and their full-time job performance. Volunteering in a critical position at a charity may reflect innate personality traits that lead to better...

...Ahrum Choi; Sunhwa Choi; Jaeyoon Yu SUMMARY This study examines whether competitive pressure from peers within a local office (i.e., internal competition) affects audit partners’ audit pricing decisions. Using U.S. audit partner data from 2016 to 2022, we find that audit partners respond...

... audit client market share, we find similar results, but, more importantly, we document that the nonfailed partners’ client market shares decrease when they lack a track record to infer their audit quality credentials and when they reveal connections through teamwork experience with failed audit partners...

...Ferdinand A. Gul; Chee Yeow Lim; Kun Wang; Yanping Xu SUMMARY We use Chinese audit partner data to show that partners associated with financial reporting fraud induce share price declines among non-fraudulent firms audited by the same audit partners. In cross-sectional analyses, we find that share...