Implications of Co-Working Experience Between Audit Partners

Ting Chiao Huang, Chen Chen, Steven E. Kaplan, Yi Hung Lin

Research output: Contribution to journalArticlepeer-review


This article summarizes a study by Huang, Chen, Kaplan, and Lin (2021) which examines whether increases in co-working experience between the lead and concurring audit partners affect engagement audit quality and audit efficiency. The study uses data from Taiwan, where the identities of lead and concurring audit partners are known, and where the role of the concurring partner is different than that of an engagement quality reviewer. This article describes the findings of Huang et al. (2021) and discusses the study’s implications to audits in Taiwan and elsewhere which may be of interest to practitioners, regulators, and academics.

Original languageEnglish (US)
Pages (from-to)51-57
Number of pages7
JournalCurrent Issues in Auditing
Issue number2
StatePublished - Sep 1 2022


  • audit efficiency
  • audit partner co-working experience
  • audit quality
  • concurring and lead audit partners

ASJC Scopus subject areas

  • Accounting


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