...Zilong Song; Yumiao Yu; Jun Zhan ABSTRACT This study examines whether and how individual-level auditor industry expertise affects audit pricing and audit quality. Using 11,650 firm-year observations from China, where an audit report must be signed by two auditors, we examine the industry expertise...

..., Naiker, and Pacheco 2007 ; Ghosh, Kallapur, and Moon 2009 ; Holland and Lane 2012 ) by showing direct evidence on how a firm or a partner rotation, along with a change in audit fees or auditor industry expertise, affect various factors associated with perceived auditor independence and competence...