Work

A Review of the Archival Literature on Audit Partners

Year: 2017

Type: article

Abstract: SYNOPSIS The last decade has witnessed a boom in archival studies examining auditing at the partner level. This research is timely because audit partners' names in the United States have been publicly disclosed starting in 2017. This paper reviews the existing archival literature on audit partners, discusses some concerns with certain aspects of the literature, and provides some suggestions for future research.

Source: Accounting Horizons

DOI: 10.2308/acch-51942

Authors: Clive S. Lennox, Xi Wu

Institutions: University of Southern California, Central University of Finance and Economics

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W2761543624

FWCI: 74.06

Cites: 156

Cited by: 379

Related to: 10