Implications of co-working experience between audit partners

Research output: Contribution to journalArticleOtherpeer-review

Abstract

This article summarizes a study by Huang, Chen, Kaplan, and Lin (2021) which examines whether increases in co-working experience between the lead and concurring audit partners affect engagement audit quality and audit efficiency. The study uses data from Taiwan, where the identities of lead and concurring audit partners are known, and where the role of the concurring partner is different than that of an engagement quality reviewer. This article describes the findings of Huang et al. (2021) and discusses the study’s implications to audits in Taiwan and elsewhere which may be of interest to practitioners, regulators, and academics.
Original languageEnglish
Number of pages14
JournalCurrent Issues in Auditing
DOIs
Publication statusAccepted/In press - 2022

Keywords

  • Audit partner co-working experience
  • concurring and lead audit partners
  • audit quality
  • audit efficiency

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