Future research could look at the m

Future research could look at the mechanisms of audit firm mergers,if internal data are available. For example,information on the arrangement of audit personnel could shed light on knowledge spillover or the further development of industry specialism following a merger. Specifically, the job assignments of audit partners and managers would provide such useful insight.Another area ofpotentialinterestis the change,if any, of auditprograms orprocedures following amerger.Integrating the audit approaches ofthe two firms in a merger could considerably facilitate the conduct of audits.Athird area is the sharing or combining of common resources, especially the Information Technology (IT) resources required to perform audits. Audit efficiency could be reasonably enhanced if the merged firm could efficiently or effectively use those resources.