Do individual auditors affect audit quality? Evidence from archival data

Gul, Ferdinand A., Wu, Donghui and Yang, Zhifeng 2013, Do individual auditors affect audit quality? Evidence from archival data, Accounting review, vol. 88, no. 6, pp. 1993-2023, doi: 10.2308/accr-50536.

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Title Do individual auditors affect audit quality? Evidence from archival data
Author(s) Gul, Ferdinand A.ORCID iD for Gul, Ferdinand A.
Wu, Donghui
Yang, Zhifeng
Journal name Accounting review
Volume number 88
Issue number 6
Start page 1993
End page 2023
Total pages 31
Publisher American Accounting Association
Place of publication Ann Arbor, Mich.
Publication date 2013-11
ISSN 0001-4826
Keyword(s) individual auditor
audit quality
auditor characteristics
archival research
Summary 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 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.
Language eng
DOI 10.2308/accr-50536
Field of Research 150102 Auditing and Accountability
1501 Accounting, Auditing And Accountability
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category C1.1 Refereed article in a scholarly journal
Copyright notice ©2013, American Accounting Association
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Document type: Journal Article
Collections: Faculty of Business and Law
Department of Accounting
2018 ERA Submission
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