Webaudit outcomes. While prior research examining the role of auditors’ industry knowledge focuses mainly on audit firms, audit offices, and audit partners, audits are conducted by audit teams. Using an audit framework and proprietary data from a Big 4 firm that includes audit hours for each team WebWe use the likelihood that an auditor issues a going-concern opinion (GCO), conditional on the client's financial situation, as an indicator of audit quality. Using a sample of 7105 financially distressed, private Belgian companies, we find that female auditors are, ceteris paribus, more likely to issue GCOs than male auditors.
Capital Market Consequences of Audit Partner Quality - JSTOR
WebThe 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 ... WebEvidence 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 economically and ... copy paste excel without hidden rows
Why Audit Quality is Important for Auditees? - AICPA
WebAug 4, 2012 · 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 … WebAug 4, 2012 · Business. Demographics. 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 … Webindividual auditors can significantly affect audit quality and, if so, how large such effects would be. Because data on the identity and characteristics of individual auditors are … famous people who went to unc chapel hill