... © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Audit quality Engagement partner workload Audit firm size In recent years, auditing studies have shifted the research focus from the audit firm level to the individual audit partner level...

...Bahaaeddin Ahmed Alareeni Purpose This study aims to investigate the associations between audit firm attributes (i.e. audit firm size, non-audit services, auditor industry specialization and auditor-client tenure) and specific indicators of audit quality. It also aims to test whether...

... streams, this paper aims to investigate the influence of non-timely 10-Q filings on audit fees and the impact of audit firm size on this association. Design/methodology/approach The cross-sectional audit fee regression model used in this study is similar to that used in prior audit fee research...

..., reduce audit quality. The authors find that individual auditors’ perceptions differ across experience level, gender and audit firm size for certain AQIs. Practical implications The study is useful to the PCAOB because it provides insights to help assess the value of potential AQIs in differentiating...