A Fresh Look or Resource Constraints? Examining Changes to Component Auditor Use Following Audit Partner Changes
Journal of Accounting, Auditing & Finance
Published online on March 25, 2026
Abstract
Journal of Accounting, Auditing & Finance, Ahead of Print.
Audit planning is a critical phase of the audit process, yet remains largely unobservable in archival research. This paper examines whether new audit partners make different planning decisions, focusing specifically on the use of component auditors in ...
Audit planning is a critical phase of the audit process, yet remains largely unobservable in archival research. This paper examines whether new audit partners make different planning decisions, focusing specifically on the use of component auditors in ...