The Effect of Audit Partner National Office Experience on Audit and Career Outcomes

Lauren Matkaluk, Nathan J. Newton, Mikhail Pevzner, Aleksandra B. Zimmerman, Department of Accounting, Knauss School of Business, University of San Diego, San Diego, Department of Accounting, Herbert Wertheim College of Business, Florida State University, Department of Accounting, Merrick School of Business, University of Baltimore

Journal of Accounting, Auditing & Finance

Published online on March 13, 2026

Abstract

Journal of Accounting, Auditing & Finance, Ahead of Print.
Large public accounting firms routinely tout national office rotational experience; however, there is little empirical evidence on the costs and benefits of national office experience for audit partners and their firms. We examine the implications of this ...