Do Individual Auditors Affect Audit Quality? Evidence from Archival Data
Research output: Conference Papers (RGC: 31A, 31B, 32, 33) › 32_Refereed conference paper (no ISBN/ISSN) › Not applicable › peer-review
Author(s)
Related Research Unit(s)
Detail(s)
Original language | English |
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Publication status | Published - 4 Aug 2012 |
Conference
Title | American Accounting Association 2012 Annual Meetings |
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Place | United States |
Period | 4 - 8 August 2012 |
Link(s)
Permanent Link | https://scholars.cityu.edu.hk/en/publications/publication(ee08d425-31d9-45e2-9be2-5bc91445527d).html |
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Abstract
We examine whether and how individual auditors affect audit outcomes using a large set of archival Chinese data. We analyze about 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.
Citation Format(s)
Do Individual Auditors Affect Audit Quality? Evidence from Archival Data. / Gul, Ferdinand; Wu, Donghui; YANG, Zhifeng.
2012. Paper presented at American Accounting Association 2012 Annual Meetings, United States.Research output: Conference Papers (RGC: 31A, 31B, 32, 33) › 32_Refereed conference paper (no ISBN/ISSN) › Not applicable › peer-review