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Engagement audit partner–CFO joint tenure and audit fees: evidence from Thailand

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Engagement audit partner–CFO joint tenure and audit fees: evidence from Thailand

Collection	RMUTK Research Repository (RMUTK IR) วารสารวิชาการ — e-Journal Articles
ID RMUTK Digital	RMUTK000161
Title	Engagement audit partner–CFO joint tenure and audit fees: evidence from Thailand
Alternative title	Engagement audit partner–CFO joint tenure and audit fees: evidence from Thailand
Authors	อ.ดร.กิ่งกมล สิงห์สมบูรณ์ ผู้แต่งหลัก รศ.ดร. กัญญารัตน์ สานโอฬาร (จุฬาลงกรณ์มหาวิทยาลัย)
Faculty	คณะบริหารธุรกิจ
Journal Title	Asian Review of Accounting
ISSN	1321-7348
Volume / Issue / Pages	Vol.-- \| No.- \| pp.1-33
Published	2026-07-07
Year	2569
Level	ระดับนานาชาติ (SCOPUS)
Quartile	Q2
DOI	https://doi.org/10.1108/ARA-12-2025-0478
Abstract	--
Abstract (EN)	Purpose This study examines whether joint tenure between the engagement audit partner (EAP) and the chief financial officer (CFO) is associated with audit fees. Design/methodology/approach Using 1,492 firm-year observations from 262 non-financial firms listed on the Stock Exchange of Thailand during 2016–2021, this study estimates audit fee models with firm-clustered standard errors and year and industry fixed effects. EAP–CFO joint tenure is measured as consecutive shared years and as an indicator of above-average joint tenure. Findings Longer EAP–CFO joint tenure is positively and significantly associated with audit fees. The association is concentrated in non-ESG100 firms, lower-leverage firms, non-loss firms, firms without foreign subsidiaries, economically important clients and non-Big 4 engagements. A first-difference specification shows that within-firm increases in joint tenure are associated with higher audit fees, while alternative cutoff tests indicate that the fee effect becomes most visible after the relationship persists for multiple years. Originality/value This study extends Asian auditing research by examining partner-level professional continuity between the signing audit partner and CFO, rather than social ties or audit firm-level mutual tenure. The additional tests contribute beyond a baseline association by identifying where the pricing effect is concentrated, whether it survives within-firm changes, and when repeated collaboration becomes economically salient.
Keywords (TH)	--
Keywords (EN)	Audit fees CFO Engagement audit partner Joint tenure Governance Thailand
Access Level	Open Access (เปิดสาธารณะ)

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https://doi.org/10.1108/ARA-12-2025-0478

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