...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...

... of audit partners—should be considered. The Commission acknowledges arguments relating to a loss of knowledge as a result of rotation.” auditor rotation investor perception audit fees industry expertise As suggested in the statement issued by the GAO (2003) , rotation policy...