Engagement audit partner experience and audit quality
Engagement audit partner experience and audit quality
复制标题
参与审计合作伙伴的经验和审计质量
DOI：
10.1080/21697213.2015.1055776
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发表时间：
2015-07
影响因子：
--
通讯作者：
Yuping Zhao
中科院分区：
文献类型：
--
作者：
Xiaoke Wang;Yanyan Wang;Lisheng Yu;Yuping Zhao
We explore Chinese market data to examine the relation between the experience of the engagement audit partner and audit quality. We find a negative association between absolute/income-increasing abnormal accruals and the audit partner experience. In addition, we find investors do care about the experience of the engagement audit partner. The earnings response coefficient is higher for firms audited by more experienced auditors. These results are robust even after controlling for audit firm characteristics. Our findings are consistent with the notion that audit partner experience increases audit quality. We also performed sensitivity tests using the propensity of engagement partners to issue going-concern opinions to financially distressed clients and find consistent results.
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影响因子：
8.9
作者：
Oliver Kim
通讯作者：
Oliver Kim
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：
3
作者：
M. Seyrani;Khajavi Sh.A.;M. Noushadi
通讯作者：
M. Seyrani;Khajavi Sh.A.;M. Noushadi
影响因子：
8
作者：
E. Altman
通讯作者：
E. Altman
影响因子：
4.1
作者：
Francis, Jere R.;Yu, Michael D.
通讯作者：
Yu, Michael D.