學術產出-Periodical Articles
Article View/Open
Publication Export
-
題名 Do Firms That Have a Common Signing Auditor Exhibit Higher Earnings Comparability? 作者 金成隆
Chin, Chen Lung
Lobo, Gerald J.
Chen, Jeff Zeyun
Chen, Mei-Hui貢獻者 會計系 關鍵詞 individual auditor style ; earnings comparability ; auditor demographic characteristics ; teamwork experience 日期 2019-09 上傳時間 28-Apr-2020 13:48:19 (UTC+8) 摘要 We hypothesize that if individual auditors possess unique audit styles that they consistently apply to different audit engagements, then client firms with a common signing auditor will exhibit higher earnings comparability. Using a large sample of Chinese firms, we find that client firms report more comparable earnings when they are audited by the same individual auditor than when they are audited by (1) different audit firms, (2) the same audit firm but different audit offices, and (3) the same audit office but different individual auditors. The individual auditor style effect is stronger for larger audit firms, senior signing auditors, and signing auditors with more stable teamwork experience. We also document that having a common signing auditor is associated with lower analyst earnings forecast error and dispersion for client firms. This study contributes to the literature by showing that individual auditors have a significant impact on client firms’ earnings comparability.We hypothesize that if individual auditors possess unique audit styles that they consistently apply to different audit engagements, then client firms with a common signing auditor will exhibit higher earnings comparability. Using a large sample of Chinese firms, we find that client firms report more comparable earnings when they are audited by the same individual auditor than when they are audited by (1) different audit firms, (2) the same audit firm but different audit offices, and (3) the same audit office but different individual auditors. The individual auditor style effect is stronger for larger audit firms, senior signing auditors, and signing auditors with more stable teamwork experience. We also document that having a common signing auditor is associated with lower analyst earnings forecast error and dispersion for client firms. This study contributes to the literature by showing that individual auditors have a significant impact on client firms’ earnings comparability.We hypothesize that if individual auditors possess unique audit styles that they consistently apply to different audit engagements, then client firms with a common signing auditor will exhibit higher earnings comparability. Using a large sample of Chinese firms, we find that client firms report more comparable earnings when they are audited by the same individual auditor than when they are audited by (1) different audit firms, (2) the same audit firm but different audit offices, and (3) the same audit office but different individual auditors. The individual auditor style effect is stronger for larger audit firms, senior signing auditors, and signing auditors with more stable teamwork experience. We also document that having a common signing auditor is associated with lower analyst earnings forecast error and dispersion for client firms. This study contributes to the literature by showing that individual auditors have a significant impact on client firms’ earnings comparability. 關聯 The Accounting Review 資料類型 article DOI http://dx.doi.org/10.2139/ssrn.3408517 dc.contributor 會計系 dc.creator (作者) 金成隆 dc.creator (作者) Chin, Chen Lung dc.creator (作者) Lobo, Gerald J. dc.creator (作者) Chen, Jeff Zeyun dc.creator (作者) Chen, Mei-Hui dc.date (日期) 2019-09 dc.date.accessioned 28-Apr-2020 13:48:19 (UTC+8) - dc.date.available 28-Apr-2020 13:48:19 (UTC+8) - dc.date.issued (上傳時間) 28-Apr-2020 13:48:19 (UTC+8) - dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/129531 - dc.description.abstract (摘要) We hypothesize that if individual auditors possess unique audit styles that they consistently apply to different audit engagements, then client firms with a common signing auditor will exhibit higher earnings comparability. Using a large sample of Chinese firms, we find that client firms report more comparable earnings when they are audited by the same individual auditor than when they are audited by (1) different audit firms, (2) the same audit firm but different audit offices, and (3) the same audit office but different individual auditors. The individual auditor style effect is stronger for larger audit firms, senior signing auditors, and signing auditors with more stable teamwork experience. We also document that having a common signing auditor is associated with lower analyst earnings forecast error and dispersion for client firms. This study contributes to the literature by showing that individual auditors have a significant impact on client firms’ earnings comparability.We hypothesize that if individual auditors possess unique audit styles that they consistently apply to different audit engagements, then client firms with a common signing auditor will exhibit higher earnings comparability. Using a large sample of Chinese firms, we find that client firms report more comparable earnings when they are audited by the same individual auditor than when they are audited by (1) different audit firms, (2) the same audit firm but different audit offices, and (3) the same audit office but different individual auditors. The individual auditor style effect is stronger for larger audit firms, senior signing auditors, and signing auditors with more stable teamwork experience. We also document that having a common signing auditor is associated with lower analyst earnings forecast error and dispersion for client firms. This study contributes to the literature by showing that individual auditors have a significant impact on client firms’ earnings comparability.We hypothesize that if individual auditors possess unique audit styles that they consistently apply to different audit engagements, then client firms with a common signing auditor will exhibit higher earnings comparability. Using a large sample of Chinese firms, we find that client firms report more comparable earnings when they are audited by the same individual auditor than when they are audited by (1) different audit firms, (2) the same audit firm but different audit offices, and (3) the same audit office but different individual auditors. The individual auditor style effect is stronger for larger audit firms, senior signing auditors, and signing auditors with more stable teamwork experience. We also document that having a common signing auditor is associated with lower analyst earnings forecast error and dispersion for client firms. This study contributes to the literature by showing that individual auditors have a significant impact on client firms’ earnings comparability. dc.format.extent 955074 bytes - dc.format.mimetype application/pdf - dc.relation (關聯) The Accounting Review dc.subject (關鍵詞) individual auditor style ; earnings comparability ; auditor demographic characteristics ; teamwork experience dc.title (題名) Do Firms That Have a Common Signing Auditor Exhibit Higher Earnings Comparability? dc.type (資料類型) article dc.identifier.doi (DOI) 10.2139/ssrn.3408517 dc.doi.uri (DOI) http://dx.doi.org/10.2139/ssrn.3408517
