This study aims to examine the relationship between audit outcomes and partners’ continuity at the audit team level. The audit outcomes are examined from three perspectives: audit quality, pricing, and timeliness. Using a sample of listed Japanese companies from 2008 to 2019, we find that...

This paper employs the dissolution of two major Japanese audit firms to identify voluntary and involuntary audit switching behavior and how does it affect the interaction between client bargaining power and audit pricing. Using a sample of listed Japanese companies from 2005 to 2015, we find...