Journal article
Do Individual Auditors Affect Audit Quality? Evidence from Archival Data
The Accounting Review, Vol.88(6), pp.1993-2023
2013
Abstract
We examine whether and how individual auditors affect audit outcomes using a large set of archival Chinese data. We analyze approximately 800 individual auditors and find that they exhibit significant variation in audit quality. The effects that individual auditors have on audit quality are both economically and statistically significant, and are pronounced in both large and small audit firms. We also find that the individual auditor effects on audit quality can be partially explained by auditor characteristics, such as educational background, Big N audit firm experience, rank in the audit firm, and political affiliation. Our findings highlight the importance of scrutinizing and understanding audit quality at the individual auditor level.
Details
- Title
- Do Individual Auditors Affect Audit Quality? Evidence from Archival Data
- Authors
- Ferdinand A. Gul (Author) - Monash University MalaysiaDonghui Wu (Author) - Chinese Univ Hong Kong, Hong Kong, Hong Kong, Peoples R ChinaZhifeng Yang (Author) - City Univ Hong Kong, Hong Kong, Hong Kong, Peoples R China
- Publication details
- The Accounting Review, Vol.88(6), pp.1993-2023
- Publisher
- American Accounting Association
- DOI
- 10.2308/accr-50536
- ISSN
- 1558-7967
- Organisation Unit
- University of the Sunshine Coast, Queensland; School of Business and Creative Industries
- Language
- English
- Record Identifier
- 99679190302621
- Output Type
- Journal article
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