File(s) under permanent embargo
Do individual auditors affect audit quality? Evidence from archival data
journal contribution
posted on 2013-11-01, 00:00 authored by Ferdinand GulFerdinand Gul, D Wu, Zhifeng YangWe 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.
History
Journal
Accounting reviewVolume
88Issue
6Pagination
1993 - 2023Publisher
American Accounting AssociationLocation
Ann Arbor, Mich.Publisher DOI
ISSN
0001-4826eISSN
1558-7967Language
engPublication classification
C Journal article; C1.1 Refereed article in a scholarly journalCopyright notice
2013, American Accounting AssociationUsage metrics
Categories
No categories selectedKeywords
Licence
Exports
RefWorks
BibTeX
Ref. manager
Endnote
DataCite
NLM
DC