The last decade has witnessed a boom in studies examining auditing at the partner level. This research is timely because audit partners' names in the United States will be publicly disclosed starting in 2017. This paper reviews the existing literature on audit partners, discusses some concerns...

Audit firms face conflicting incentives. On one hand, they are motivated to provide high quality audits in order to protect their reputations and avoid regulatory sanctions but, on the other hand, they also need to please their clients in order to increase their revenues. We argue that these...