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Keywords: dismissal
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Journal Articles
The Spillover Effect of Dismissals on Audit Partners’ Current Engagement Fees and Quality
Available to Purchase
AUDITING: A Journal of Practice & Theory 1–22.
Published: 26 February 2025
...Keval Amin; Robert Felix; Kris Hoang SUMMARY We examine the impact that an auditor dismissal has on the dismissed partners’ current client engagements. We argue that a recent dismissal negatively impacts the audit partner’s bargaining power, reducing the partner’s leverage during negotiations...