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| Title | Do Firms That Have a Common Signing Auditor Exhibit Higher Earnings Comparability? |
| Creator | 金成隆 Chin, Chen Lung Lobo, Gerald J. Chen, Jeff Zeyun Chen, Mei-Hui |
| Contributor | 會計系 |
| Key Words | individual auditor style ; earnings comparability ; auditor demographic characteristics ; teamwork experience |
| Date | 2019-09 |
| Date Issued | 28-Apr-2020 13:48:19 (UTC+8) |
| Summary | 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. |
| Relation | The Accounting Review |
| Type | 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 |