Articles with "audit partner" as a keyword



The dual impact of audit partner busyness and boardroom gender diversity on audit quality in Australia

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Published in 2025 at "Journal of Financial Reporting and Accounting"

DOI: 10.1108/jfra-02-2024-0074

Abstract: This study aims to examine the association between audit partner busyness and audit quality. Moreover, this research investigates whether boardroom gender diversity moderates the relationship between audit partner busyness and audit quality in Australia. The… read more here.

Keywords: audit partner; audit; partner busyness; audit quality ... See more keywords
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The Association between Audit Partner Busyness, Audit Partner Tenure, and Audit Efficiency

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Published in 2021 at "Asian Economic and Financial Review"

DOI: 10.18488/journal.aefr.2021.111.90.103

Abstract: The main purpose of this study is to provide evidence of how audit partner busyness and tenure are associated with audit efficiency. Based on a pooled OLS regression analysis of 232 observations from non-financial companies… read more here.

Keywords: audit efficiency; audit partner; partner busyness; audit ... See more keywords

Cultivating Engaged Audit Teams: The Effect of the Lead Audit Partner’s Leadership Behaviors

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Published in 2025 at "Accounting Horizons"

DOI: 10.2308/horizons-2022-105

Abstract: Previous research demonstrates that team engagement significantly impacts employee well-being and performance at work. This study investigates the effects of the lead audit partner’s leadership behaviors on audit team engagement using field data from 82… read more here.

Keywords: leadership behaviors; partner leadership; audit partner; lead audit ... See more keywords

Capital Market Effects of Simultaneous Audit Partner Rotations: Evidence from China

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Published in 2025 at "Accounting Horizons"

DOI: 10.2308/horizons-2023-120

Abstract: We investigate whether simultaneous audit partner rotations are associated with capital market outcomes. Our results show that companies disclosing simultaneous rotations experience lower market reactions to unexpected earnings (i.e., lower earnings response coefficients), higher costs… read more here.

Keywords: market; audit partner; simultaneous audit; partner rotations ... See more keywords