This paper examines the effect of knowledge sharing in audit firms on audit quality and efficiency. We analyze data from a survey of audit professionals from 22 audit firms in Taiwan matched to publicly available data on individual audits conducted by those firms. The results indicate that...

We conduct two experiments using experienced audit partners as participants to investigate whether engagement partners’ involvement in the client acquisition process as the contact partner can influence their subsequent audit judgments, and whether the engagement quality review partner’s...

This study examines whether audit partners suffer a reputation penalty following a going-concern opinion (GCO) reporting failure, either a Type I or a Type II error. A Type I error occurs when a partner issues a GCO to a client that does not go bankrupt in the next year, while a Type II error...