Abstract
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.
Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
