... a new measure, distressed client auditing experience, we find consistent evidence that audit offices with more of such experience exhibit a reduced likelihood of both Type I and Type II GCO misclassifications. In addition, this type of auditor experience helps to reduce audit fees, likely through...

... of Christopher P. Agoglia. 1 2020 4 2021 2021 auditor experience audit effort environmental accident risk awareness Accounting scholars have recently devoted increasing attention to the impact of career experience on accounting professionals. Prior studies have documented...