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題名 The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality
作者 Chi, Wuchun;Myers, Linda A.;Omer, Thomas C.;Xie, Hong
戚務君
貢獻者 會計系
關鍵詞 Audit Partner Experience; Audit Quality; Discretionary Accruals; Interest Rate Spreads; Auditor Tenure
日期 2017-03
上傳時間 15-Dec-2016 17:23:36 (UTC+8)
摘要 We examine the associations between audit partner pre-client and client-specific experience and audit quality using data from Taiwan, where signing audit partner names are disclosed. Using discretionary accruals and interest rate spreads to proxy for audit quality and perceptions of audit quality, respectively, we find that both pre-client and client-specific experience improve audit quality and creditor perceptions of audit quality. We also find that audit partner pre-client experience is positively associated with audit quality early in the engagement, but not when the partner has been with the client for at least five years. Our findings provide evidence consistent with the assumption underlying the Public Company Accounting Oversight Board’s decision to require the disclosure of engagement partner names. They also suggest that pre-client experience cannot completely mitigate the loss of client-specific knowledge when partner or audit firm turnover occurs.
關聯 Review of Accounting Studies, Volume 22, Issue 1, pp 361–391
資料類型 article
DOI https://doi.org/10.1007/s11142-016-9376-9
dc.contributor 會計系-
dc.creator (作者) Chi, Wuchun;Myers, Linda A.;Omer, Thomas C.;Xie, Hong-
dc.creator (作者) 戚務君-
dc.date (日期) 2017-03-
dc.date.accessioned 15-Dec-2016 17:23:36 (UTC+8)-
dc.date.available 15-Dec-2016 17:23:36 (UTC+8)-
dc.date.issued (上傳時間) 15-Dec-2016 17:23:36 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/104958-
dc.description.abstract (摘要) We examine the associations between audit partner pre-client and client-specific experience and audit quality using data from Taiwan, where signing audit partner names are disclosed. Using discretionary accruals and interest rate spreads to proxy for audit quality and perceptions of audit quality, respectively, we find that both pre-client and client-specific experience improve audit quality and creditor perceptions of audit quality. We also find that audit partner pre-client experience is positively associated with audit quality early in the engagement, but not when the partner has been with the client for at least five years. Our findings provide evidence consistent with the assumption underlying the Public Company Accounting Oversight Board’s decision to require the disclosure of engagement partner names. They also suggest that pre-client experience cannot completely mitigate the loss of client-specific knowledge when partner or audit firm turnover occurs.-
dc.format.extent 476341 bytes-
dc.format.mimetype application/pdf-
dc.relation (關聯) Review of Accounting Studies, Volume 22, Issue 1, pp 361–391-
dc.subject (關鍵詞) Audit Partner Experience; Audit Quality; Discretionary Accruals; Interest Rate Spreads; Auditor Tenure-
dc.title (題名) The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality-
dc.type (資料類型) article-
dc.identifier.doi (DOI) 10.1007/s11142-016-9376-9-
dc.doi.uri (DOI) https://doi.org/10.1007/s11142-016-9376-9-