Search results

1 – 4 of 4
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 16 February 2015

Nerissa Nelson

101

Abstract

Details

Reference Reviews, vol. 29 no. 2
Type: Research Article
ISSN: 0950-4125

Keywords

Access Restricted. View access options
Article
Publication date: 1 June 2005

Nerissa Nelson

279

Abstract

Details

Reference Reviews, vol. 19 no. 4
Type: Research Article
ISSN: 0950-4125

Keywords

Access Restricted. View access options
Article
Publication date: 1 August 2006

Nerissa Nelson

303

Abstract

Details

Reference Reviews, vol. 20 no. 6
Type: Research Article
ISSN: 0950-4125

Keywords

Access Restricted. View access options
Article
Publication date: 11 May 2022

Derrald Stice, Han Stice and Roger White

This study aims to examine the effect of individual auditor quality (below the partner level) on overall audit quality.

1101

Abstract

Purpose

This study aims to examine the effect of individual auditor quality (below the partner level) on overall audit quality.

Design/methodology/approach

We aggregate audit employee-level individual performance evaluations to create a measure of auditor quality at the office level.

Findings

We find that high-quality audit offices are associated with a lower likelihood of client restatement, fewer client abnormal accruals and a higher likelihood of a client receiving a going concern opinion. We partition employees into low, medium and high level, based on job title, to investigate which employee levels drive these results. We find that the restatement results are driven by high quality high-level employees (Senior Managers/Directors), whereas the going concern results are driven by high quality low-level employees (Seniors). Furthermore, we find evidence that high-quality audit teams are associated with all aspects of audit quality and the magnitude of these team effects are much larger than those of the effects for any individual employee type.

Originality/value

Our findings are consistent with higher-level auditors preventing the most serious financial statement deficiencies, low-level employees contributing to audit firm independence and overall team quality creating synergy which has the strongest effect on all aspects of audit quality. These insights based on individual auditor evaluations are new to the literature. Overall, our empirical results suggest that individual auditor quality is associated with higher quality audits and that employees at all levels affect audit outcomes.

Details

Managerial Auditing Journal, vol. 37 no. 8
Type: Research Article
ISSN: 0268-6902

Keywords

1 – 4 of 4
Per page
102050