Discussion of “Audit Partner Specialization and Audit Fees: Some Evidence from Sweden”

Authors


  • Accepted by Steve Salterio. An earlier version of this paper was presented at the 2009 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants. This paper reflects my discussion remarks at that conference. I thank Jean Bédard, Elizabeth Carson, Karla Johnstone, Ann Vanstraelen, and conference participants for their thoughtful comments. I gratefully acknowledge support from Bentley University through the Timothy B. Harbert Professorship, and from the School of Accountancy at the University of New South Wales in my role as a Professorial Visiting Fellow.

Ancillary