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  • February 2022
  • Article

Client Concerns about Information Spillovers from Sharing Audit Partners
By: Jung Koo Kang, Clive Lennox and Vivek Pandey
We hypothesize that companies in the same product market avoid sharing the same audit partner when they are concerned about possible information spillovers. Consistent with our hypothesis, we find that product market rivals are less likely to share the same partner...  View Details
Keywords: Information Spillovers; Audit Partners; Proprietary Costs; Product Market Rivals; Audit Fee; Audit Quality; Information; Accounting Audits
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