IDEAS home Printed from https://ideas.repec.org/a/taf/raaexx/v32y2025i3p457-474.html
   My bibliography  Save this article

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

Author

Listed:
  • Li-Chun Kuo
  • Chan-Jane Lin

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.

Suggested Citation

  • Li-Chun Kuo & Chan-Jane Lin, 2025. "Auditor partners’ decision behaviors before retirement—the moderating effect of industry specialists," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 32(3), pages 457-474, May.
    • Handle: RePEc:taf:raaexx:v:32:y:2025:i:3:p:457-474
    DOI: 10.1080/16081625.2024.2336129
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/16081625.2024.2336129
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/16081625.2024.2336129?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:raaexx:v:32:y:2025:i:3:p:457-474. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/raae20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.