Do Individual Auditors Affect Audit Quality? Evidence from Archival Data
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 eco...
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| Veröffentlicht in: | The Accounting review 2013-11, Vol.88 (6), p.1993-2023 |
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| container_end_page | 2023 |
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| container_issue | 6 |
| container_start_page | 1993 |
| container_title | The Accounting review |
| container_volume | 88 |
| creator | Gul, Ferdinand A. Wu, Donghui Yang, Zhifeng |
| description | 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. |
| doi_str_mv | 10.2308/accr-50536 |
| format | Article |
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Our findings highlight the importance of scrutinizing and understanding audit quality at the individual auditor level.</description><subject>Accounting firms</subject><subject>Accounting theory</subject><subject>Audit engagements</subject><subject>Auditing</subject><subject>Auditing standards</subject><subject>Auditor independence</subject><subject>Auditors</subject><subject>Audits</subject><subject>Business audits</subject><subject>China</subject><subject>Economic analysis</subject><subject>Financial accounting</subject><subject>Financial audits</subject><subject>Management audits</subject><subject>Net income</subject><subject>Political affiliation</subject><subject>Quality</subject><subject>Quality of work</subject><subject>Statistical analysis</subject><subject>Studies</subject><subject>Tax audits</subject><issn>0001-4826</issn><issn>1558-7967</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2013</creationdate><recordtype>article</recordtype><recordid>eNpdkEtLw0AQgBdRsFYv3oWAFxGi-97kJKGttlAQQc_Lug_ckiZ1Nyn033djxIOXGYb5Zpj5ALhG8AETWDwqrUPOICP8BEwQY0UuSi5OwQRCiHJaYH4OLmLcpJLyEk3Act5mq8b4vTe9qrOqN75rQ8wq56zuxjp7Sy3fHZ6yRcJso23mQrvNqqC__D5NzVWnLsGZU3W0V795Cj6eF--zZb5-fVnNqnWuKaVdrg3jDjPkmMCs_CSkwIZSXFJhBOFUWcicg0wYZLQuqaYaQ02ZKVMUnCAyBXfj3l1ov3sbO7n1Udu6Vo1t-ygR5QXjoigG9PYfumn70KTrBgripIPARN2PlA5tjME6uQt-q8JBIigHqXKQKn-kJvhmhDcxafojMWHpG47IEeJ6cTc</recordid><startdate>20131101</startdate><enddate>20131101</enddate><creator>Gul, Ferdinand A.</creator><creator>Wu, Donghui</creator><creator>Yang, Zhifeng</creator><general>American Accounting Association</general><scope>AAYXX</scope><scope>CITATION</scope><scope>8BJ</scope><scope>FQK</scope><scope>JBE</scope></search><sort><creationdate>20131101</creationdate><title>Do Individual Auditors Affect Audit Quality? 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| fulltext | fulltext |
| identifier | ISSN: 0001-4826 |
| ispartof | The Accounting review, 2013-11, Vol.88 (6), p.1993-2023 |
| issn | 0001-4826 1558-7967 |
| language | eng |
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| source | Jstor Complete Legacy; Business Source Complete |
| subjects | Accounting firms Accounting theory Audit engagements Auditing Auditing standards Auditor independence Auditors Audits Business audits China Economic analysis Financial accounting Financial audits Management audits Net income Political affiliation Quality Quality of work Statistical analysis Studies Tax audits |
| title | Do Individual Auditors Affect Audit Quality? Evidence from Archival Data |
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