Do individual auditors affect audit quality? Evidence from archival data

Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

223 Scopus Citations
View graph of relations

Author(s)

Related Research Unit(s)

Detail(s)

Original languageEnglish
Pages (from-to)1993-2023
Journal / PublicationAccounting Review
Volume88
Issue number6
Publication statusPublished - Nov 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.

Research Area(s)

  • Archival research, Audit quality, Auditor characteristics, Individual auditor

Citation Format(s)

Do individual auditors affect audit quality? Evidence from archival data. / Gul, Ferdinand A.; Wu, Donghui; Yang, Zhifeng.

In: Accounting Review, Vol. 88, No. 6, 11.2013, p. 1993-2023.

Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review