The Relationship between Audit Team Composition, Audit Fees, and Quality
The Relationship between Audit Team Composition, Audit Fees, and Quality
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DOI：
10.2308/ajpt-51682
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发表时间：
2017-02
影响因子：
2.8
通讯作者：
Sarowar Hossain;Kenichi Yazawa;G. Monroe
中科院分区：
文献类型：
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作者：
Sarowar Hossain;Kenichi Yazawa;G. Monroe
摘要：使用日本的数据，我们调查了基于审计团队中高级审计师、助理审计师和其他专业人员的数量的审计团队组成与审计费用和各种常用的审计质量指标(对陷入财务困境的公司的样本发布持续经营意见和首次持续经营意见的可能性、可自由支配和营运资本应计项目的绝对值)之间是否存在正相关关系。我们发现，审计团队中高级审计师、助理审计师和其他专业人员的数量与审计费用呈正相关。我们发现，审计团队中高级审计师的数量与审计质量存在正相关关系。然而，审计团队中的助理审计师和其他专业人员的数量与我们的任何审计质量指标都没有显著的关联。凝胶分类：M41；M42。数据可用性：所有数据都是从来源公开获得的。
SUMMARY: Using Japanese data, we investigate whether there is a positive association between audit team composition based on the number of senior auditors, assistant auditors, and other professional staff on the audit team and audit fees and a variety of commonly used measures of audit quality (likelihood of issuing a going concern opinion and a first-time going concern opinion for a sample of financially distressed companies, the absolute value of discretionary and working capital accruals). We find that the number of senior auditors, assistant auditors, and other professional staff on the audit team are positively associated with audit fees. We find that the number of senior auditors on the audit team has a positive association with audit quality. However, the number of assistant auditors and other professional staff on the audit team are not significantly associated with any of our audit quality measures. JEL Classifications: M41; M42. Data Availability: All data are publicly available from the sources...