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Keywords: engagement partners
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Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (1): 51–75.
Published: 01 February 2019
...Gil Soo Bae; Seung Uk Choi; Jae Eun Lee SUMMARY We find that auditor industry expertise is both a firm-level and partner-level phenomenon, which suggests that industry expertise captured by accounting firms is dispersed among engagement partners through knowledge sharing and transfers within audit...
Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (3): 23–46.
Published: 01 August 2015
...Kim Ittonen; Per Christen Trønnes SUMMARY We investigate whether the practice of voluntarily engaging two audit partners is associated with audit quality and audit fees. Using a sample of listed Finnish and Swedish firms, we find evidence that joint engagement partners may be associated...