Journal article
Busy Auditors, Partner-Client Tenure, and Audit Quality: Evidence from an Emerging Market
Journal of International Accounting Research, Vol.16(1), pp.83-105
2017
Abstract
Using a sample of public firms listed in the Chinese market for the years 2000 to 2009, we find that audit partners with more public clients are associated with lower audit quality, consistent with the "busyness'' effect that auditing multiple clients dissipates audit partner effort and, thus, reduces audit quality. However, the negative association is more pronounced for auditors with short audit partner client tenure, supporting the idea that the lack of client specific knowledge exacerbates the busyness effect. Collectively, these findings contribute to a better understanding of audit partner behavior in an emerging market.
Details
- Title
- Busy Auditors, Partner-Client Tenure, and Audit Quality: Evidence from an Emerging Market
- Authors
- Ferdinand A. Gul (Author) - Deakin UniversityShuai (Mark) Ma (Author) - American UniversityKaren Lai (Author) - Deakin University
- Publication details
- Journal of International Accounting Research, Vol.16(1), pp.83-105
- Publisher
- American Accounting Association
- DOI
- 10.2308/jiar-51706
- ISSN
- 1558-8025
- Organisation Unit
- University of the Sunshine Coast, Queensland; School of Business and Creative Industries
- Language
- English
- Record Identifier
- 99679190702621
- Output Type
- Journal article
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