The Association between Audit-Partner Quality and Engagement Quality: Evidence from Financial Report Misstatements
The Association between Audit-Partner Quality and Engagement Quality: Evidence from Financial Report Misstatements
复制标题
审计合伙人质量与敬业质量之间的关联：来自财务报告错报的证据
DOI：
10.2308/ajpt-50954
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发表时间：
2015-05
影响因子：
2.8
通讯作者：
Yuping Zhao
中科院分区：
文献类型：
--
作者：
Wang Yanyan;Lisheng Yu;Yuping Zhao
总结：我们研究了合伙人质量是否会影响年报错报的概率（通过重述来衡量），以及各级质量控制是否会削弱这种影响。我们用审计失败率（即，与审计合伙人相关的审计失败总数除以同一合伙人签署的审计报告总数）。我们报告以下主要发现。首先，审计伙伴过去的审计失败率与其审计的当年年度报告随后被重报的概率呈正相关。这种积极的关联对于参与伙伴更为明显（即，实际执行审计的合作伙伴）而不是审查合作伙伴（即，负责审核的合伙人）。纳入审计合作伙伴审计失败率将大大提高对未来财务报告重述的预测能力。第二，无论是团队层面还是企业层面的质量控制...
SUMMARY: We study whether audit-partner quality influences the probability of annual report misstatements (measured by restatements) and whether various levels of quality control attenuate such influences. We measure audit-partner quality with audit failure rate (i.e., the total number of audit failures associated with an audit partner divided by the total number of audit reports signed by the same partner). We report the following key findings. First, an audit partner's past audit failure rate is positively associated with the probability that the current year annual report that he/she audits is subsequently restated. This positive association is more pronounced for engagement partners (i.e., partners who actually conduct the audits) than for review partners (i.e., partners who review the audits). Incorporating audit-partner audit failure rates substantially increases the predictive power for future financial report restatements. Second, neither engagement-team-level nor audit-firm-level quality controls...
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影响因子：
3.6
作者：
Zoe-Vonna Palmrose;Susan Scholz
通讯作者：
Zoe-Vonna Palmrose;Susan Scholz
DOI：
--
发表时间：
2016
期刊：
--
影响因子：
--
作者：
Zoe-Vonna Palmrose
通讯作者：
Zoe-Vonna Palmrose
影响因子：
4.1
作者：
Francis, Jere R.;Yu, Michael D.
通讯作者：
Yu, Michael D.
影响因子：
5.1
作者：
Jere R. Francis
通讯作者：
Jere R. Francis
影响因子：
3.6
作者：
Gopal V. Krishnan
通讯作者：
Gopal V. Krishnan