Add to ORKGData used in this study are obtainable from public sources.This study develops a conceptual framework for auditor knowledge comprising both the personal knowledge of auditors and the organizational knowledge of audit firms. We use this to examine how three measures of the personal knowledge held by engagement audit partners.the depth and width of knowledge and industry expertise.impact upon audit fees. We find that an engagement partner with deeper knowledge provides audit services more efficiently. In addition, audit fees are negatively associated with partners’ wider knowledge and positively with partners’ industry expertise, but only for audits by Big 4 audit firms.32 p
This study examines the persistence and economic consequences of variations in reporting style acros...
This PhD dissertation aims at broadening the knowledge on the audit fees determinants focusing on ne...
We investigate whether audit partner level data provides a more powerful measure than office or firm...
This study develops a conceptual framework for auditor knowledge comprising both the personal knowle...
Audit firms are faced with increasing demands for audit efficiency and effectiveness. Increasing kno...
This study investigates the effects of audit partner industry specialization on audit pricing in the...
The purpose of this thesis is to examine the effect of audit partner’s experience on audit fees. Pre...
We document a fee premium for audit partners who have gained expertise in digitalization by speciali...
The auditing profession argues that long tenure allows for knowledge accumulation, which improves au...
Data used in this study are obtainable from public sources.This study examines how audit fees change...
Background: In the last decade the interest in the “knowledge economy”has grown both in the popular ...
The objective of this study is to test how the transfer of auditing knowledge, along with other vari...
This study examines the role of auditor industry expertise in the pricing of Big 5 audits in Austral...
In this paper, we assess the existing archival research on audit partners and provide recommendation...
It is widely held that the auditor's experience is the most important factor leading to the developm...
This study examines the persistence and economic consequences of variations in reporting style acros...
This PhD dissertation aims at broadening the knowledge on the audit fees determinants focusing on ne...
We investigate whether audit partner level data provides a more powerful measure than office or firm...
This study develops a conceptual framework for auditor knowledge comprising both the personal knowle...
Audit firms are faced with increasing demands for audit efficiency and effectiveness. Increasing kno...
This study investigates the effects of audit partner industry specialization on audit pricing in the...
The purpose of this thesis is to examine the effect of audit partner’s experience on audit fees. Pre...
We document a fee premium for audit partners who have gained expertise in digitalization by speciali...
The auditing profession argues that long tenure allows for knowledge accumulation, which improves au...
Data used in this study are obtainable from public sources.This study examines how audit fees change...
Background: In the last decade the interest in the “knowledge economy”has grown both in the popular ...
The objective of this study is to test how the transfer of auditing knowledge, along with other vari...
This study examines the role of auditor industry expertise in the pricing of Big 5 audits in Austral...
In this paper, we assess the existing archival research on audit partners and provide recommendation...
It is widely held that the auditor's experience is the most important factor leading to the developm...
This study examines the persistence and economic consequences of variations in reporting style acros...
This PhD dissertation aims at broadening the knowledge on the audit fees determinants focusing on ne...
We investigate whether audit partner level data provides a more powerful measure than office or firm...