Following the balance sheet scandals of recent years, the role of the auditor has become a global topic. The adoption of numerous new regulations and trust-building measures aimed at increasing audit quality and enhancing the reliability of audit judgments has been a consequence. However, a joint audit is still rarely considered as a quality improvement measure. Julia Severus examines the potential influence of a joint audit on the audit judgment. Based on a discussion of the current state of quality assurance measures, she empirically investigates whether a joint audit leads to an improvement in audit quality compared to a traditional annual audit. The quality is measured by the accuracy of the judgment, which serves as the benchmark for the correctness of the audit judgment.