A Review of the Archival Literature on Audit Partners

2017377 citationsReview

Authors

Clive S. Lennox · University of Southern California

Xi Wu · Central University of Finance and Economics

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.

Topics & Keywords

Auditing, Earnings Management, Governance Credit Risk and Financial Regulations Financial Reporting and XBRL

UN Sustainable Development Goals

Partnerships for the goals

Publication Details

Published in: Accounting Horizons

Volume 32, Issue 2, pp. 1-35

DOI: 10.2308/acch-51942

Field-Weighted Citation Impact: 53.21