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National Chung Hsing University Institutional Repository - NCHUIR > 管理學院 > 會計學系所 > 依資料類型分類 > 期刊論文 >  Firm versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality

Please use this identifier to cite or link to this item: http://nchuir.lib.nchu.edu.tw/handle/309270000/125863

標題: Firm versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality
作者: Chi, Hsin-Yi;Chin, Chen-Lung
Contributors: 國立中興大學會計學系
National Chung Hsing University,Department of Accounting
Miao-zhen Luo
關鍵字: individual partner industry expertise;discretionary accruals;modified audit opinion;audit quality
日期: 2011-5
Issue Date: 2012-10-19 10:56:15 (UTC+8)
Publisher: American Accounting Association
摘要: This paper first examines whether the Big 4 audit quality is associated with auditor industry expertise, measured as both individual partner- and audit firmlevel leadership. We focus on a sample of listed firms in Taiwan, where audit reports must be audited and signed by the two signing auditors as well as by an audit firm. For accruals analyses, we find that differential discretionary accruals due to industry expertise are driven by a combination of firm and partner expertise. For audit opinion analyses, we find that differential likelihood of a modified audit opinion (hereafter, MAO) is primarily attributable to signing auditor specialists. We also find that firm-level specialists alone are not associated with a higher likelihood of issuing a MAO. However, firm-level specialists, in combination with signing auditor specialists, can add something over and above the effects of the signing auditor specialists alone. Second, we further examine whether there is differential audit quality between signing auditors (i.e., lead and concurring auditors). We find that clients of lead signing auditor specialists, either alone or in conjunction with concurring auditor specialists, have smaller accruals and are more likely to receive a MAO compared to those of nonspecialists. However, concurring auditor specialists alone are not associated with higher audit quality, in terms of either smaller accruals or a higher MAO likelihood. Thus, we conclude that industry expertise is not homogeneous across individual auditors within the same audit firm in Taiwan.
Relation: Auditing : a Journal of Practice & Theory, Volume 30, Issue 2, Page(s) 201-229.
Appears in Collections:[依資料類型分類] 期刊論文

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