Auditor partners’ decision behaviors before retirement—the moderating effect of industry specialists

Li-Chun Kuo and Chan-Jane Lin

Asia-Pacific Journal of Accounting & Economics, 2025, vol. 32, issue 3, 457-474

Abstract: This study examines whether audit partners’ client acceptance decisions and audit quality vary before retirement, along with examining the moderating effect of partners’ industry specialization. By using Taiwanese data, we find that partners accept less risky new clients before retirement and provide services of similar quality to those in earlier career periods. However, relative to non-specialists, industry specialists tend to accept risky clients before retirement and perform services of higher quality than those in earlier periods. Collectively, the results indicate that audit partners experience changes in their decision-making behaviors before retirement, but the behaviors differ between non-specialist and specialist partners.

Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/16081625.2024.2336129 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:raaexx:v:32:y:2025:i:3:p:457-474

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/raae20

DOI: 10.1080/16081625.2024.2336129

Access Statistics for this article

Asia-Pacific Journal of Accounting & Economics is currently edited by Yin-Wong Cheung, Hong Hwang, Jeong-Bon Kim, Shu-Hsing Li and Suresh Radhakrishnan

More articles in Asia-Pacific Journal of Accounting & Economics from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().