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Keywords: audit partners
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Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (2): 51–71.
Published: 01 May 2018
... contrasting conventions—i.e., shared judgment norms—of audit quality emerge from the analysis. Public company audit partners in Big 4 firms espouse what we call the “model” audit quality convention, which considers that audit quality results from a technically flawless audit, where professional judgment...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 249–272.
Published: 01 November 2011
... to as the “homogeneity assumption.” However, this is contradicted by the individual auditor behavioral literature, which shows that different individual auditor characteristics can have an impact on audit quality. Given the fact that audit partners differ in their quality, this paper hypothesizes that different audit...