Keywords: Audit partner
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Journal Articles
Journal Articles
Managerial Auditing Journal (2023) 38 (6): 947–971.
Published: 07 August 2023
...Minjung Kang; Sangil Kim; Ho-Young Lee Purpose This study aims to examine the effects of allocation of audit hours to year-round audits and audit partners on audit quality when a new partner is appointed. Design/methodology/approach Using proprietary data of partners’ names and audit hours...
Journal Articles
Managerial Auditing Journal (2020) 35 (9): 1379–1399.
Published: 19 October 2020
...Kanyarat (Lek) Sanoran Purpose This study aims to examine whether audit partner public-client specialization and busyness impact the cost of debt. Design/methodology/approach This paper uses data from companies in Thailand for the 1998–2016 period. To measure the cost of debt, this study uses...

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