This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in sha** observed accounting …

The last decade has witnessed a boom in archival studies examining auditing at the partner
level. This research is timely because audit partners' names in the United States have been …

We investigate the effect of board (audit committee) gender diversity on audit fees in the
French context. We also examine whether the relationship between the proportion of female …

This study investigates whether audit partner gender is associated with the extent of auditor
disclosure and the communication style regarding risks of material misstatements that are …

Purpose This paper aims to review studies dealing with gender issues in accounting
literature over the period of 1994-2016. Design/methodology/approach This study combines …

This paper examines the demand-and supply-side factors associated with audit partner
selection and assignment in the United States. First, we examine whether audit partner …

This paper investigates the overall impact of and the information made available by the
recent audit partner disclosure requirement in the US After a contentious comment period …

The UK listed firms are used to investigate whether auditor attributes (fixed effects for audit
firms, audit offices, and audit partners) add incrementally to baseline models with client …

Purpose This study aims to examine the association between the effectiveness of risk
committee (RC) and firms' performance in Malaysian context. It also explores whether …

This study examines whether the relationship between managerial ability and audit fees is
conditional on financial distress. We find that higher managerial ability increases audit fees …