Client Importance and Audit Quality at the Individual Audit Partner, Office, and Firm Levels

We investigate whether audit partner level data provides a more powerful measure than office or firm measures of client importance. find that the likelihood issuing going-concern opinion (any and first-time) increases, absolute value discretionary accruals decreases, in relation to proportion fees total received by partners from all their clients. also non-audit services service fees, clients at levels. Our findings provide evidence regulators, clients, stakeholders do not succumb pressure economically important as quality has positive association with