Auditing: A Journal of Practice & Theory

Partner-Level Cumulative Industry Expertise and Audit Quality

Pub Date : 2024-07-01 DOI: 10.2308/ajpt-2022-047 Like Jiang, Vic Naiker, Yu Wang, Shafu Zhang

Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 12

Pub Date : 2024-07-01 DOI: 10.2308/ajpt-2023-074 S. Balsam, Michael A. Mayberry, Hyun Jong Park

The Importance of Business Development Incentives to Audit Partners: Evidence from the Propensity to Issue Modified Opinions to Group-Affiliated Audit Clients

Pub Date : 2024-07-01 DOI: 10.2308/ajpt-2022-050 Simon Yu Kit Fung, Like Jiang, Jeffrey Pittman, Zhifeng Yang