{"title":"审计事务所内部事务所变动对客户审计质量和审计费用的影响","authors":"Carl W. Hollingsworth, T. L. Neal, Colin D. Reid","doi":"10.2308/ajpt-52591","DOIUrl":null,"url":null,"abstract":"SUMMARY While prior research has examined audit firm and audit partner rotation, we have little evidence on the impact of within-firm engagement team disruptions on the audit. To examine these disr...","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"81 1","pages":"71-99"},"PeriodicalIF":2.7000,"publicationDate":"2020-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":"{\"title\":\"The Effect of Office Changes within Audit Firms on Clients' Audit Quality and Audit Fees\",\"authors\":\"Carl W. Hollingsworth, T. L. Neal, Colin D. Reid\",\"doi\":\"10.2308/ajpt-52591\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"SUMMARY While prior research has examined audit firm and audit partner rotation, we have little evidence on the impact of within-firm engagement team disruptions on the audit. To examine these disr...\",\"PeriodicalId\":48142,\"journal\":{\"name\":\"Auditing-A Journal of Practice & Theory\",\"volume\":\"81 1\",\"pages\":\"71-99\"},\"PeriodicalIF\":2.7000,\"publicationDate\":\"2020-02-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"4\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Auditing-A Journal of Practice & Theory\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.2308/ajpt-52591\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Auditing-A Journal of Practice & Theory","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.2308/ajpt-52591","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
The Effect of Office Changes within Audit Firms on Clients' Audit Quality and Audit Fees
SUMMARY While prior research has examined audit firm and audit partner rotation, we have little evidence on the impact of within-firm engagement team disruptions on the audit. To examine these disr...
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