Abstract

http://ssrn.com/abstract=1888424
 
 

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Do Individual Auditors Affect Audit Quality? Evidence from Archival Data


Ferdinand A. Gul


Monash University Sunway Campus

Donghui Wu


The Chinese University of Hong Kong

Zhifeng Yang


City University of Hong Kong

April 12, 2013

Accounting Review, Forthcoming

Abstract:     
We examine whether and how individual auditors affect audit outcomes using a large set of archival Chinese data. We analyze about 800 individual auditors and find that they exhibit significant variation in audit quality. The effects that individual auditors have on audit quality are both economically and statistically significant, and are pronounced in both large and small audit firms. We also find that the individual auditor effects on audit quality can be partially explained by auditor characteristics, such as educational background, Big N audit firm experience, rank in the audit firm, and political affiliation. Our findings highlight the importance of scrutinizing and understanding audit quality at the individual auditor level.

Number of Pages in PDF File: 52

Keywords: individual auditor, audit quality, auditor characteristics, archival research

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Date posted: July 19, 2011 ; Last revised: July 30, 2013

Suggested Citation

Gul, Ferdinand A. and Wu, Donghui and Yang, Zhifeng, Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (April 12, 2013). Accounting Review, Forthcoming. Available at SSRN: http://ssrn.com/abstract=1888424 or http://dx.doi.org/10.2139/ssrn.1888424

Contact Information

Ferdinand A. Gul
Monash University Sunway Campus ( email )
Jalan Lagoon Selatan
Selangor Darul Ehsan
Bandar Sunway, 46150
Malaysia
Donghui Wu (Contact Author)
The Chinese University of Hong Kong ( email )
Sha Tin
N.T.
Hong Kong
852-3943 7836 (Phone)
852-2603 5114 (Fax)
HOME PAGE: http://www.baf.cuhk.edu.hk/research-activities/faculty-detail.asp?StaffID=515&DID=1
Zhifeng Yang
City University of Hong Kong ( email )
83 Tat Chee Avenue
Kowloon
Hong Kong
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