教師資料查詢 | 類別: 期刊論文 | 教師: 張瑀珊 Chang, Yu-shan (瀏覽個人網頁)

標題:New clients, audit quality, and audit partner industry expertise: Evidence from Taiwan.
學年105
學期2
出版(發表)日期2017/06/30
作品名稱New clients, audit quality, and audit partner industry expertise: Evidence from Taiwan.
作品名稱(其他語言)
著者Liu, L. L.; X. Xie; Y. S. Chang; D. A. Forgione
單位
出版者
著錄名稱、卷期、頁數International Journal Auditing,21(3),P.288-303
摘要New client acceptance decisions are critical for auditors. Audit quality can be negatively affected by limited knowledge of the new client's operations and finances. This may be mitigated for auditors with industry specialization. We examine whether new clientele negatively affect audit quality at the individual level and how the association with audit quality varies across auditors with different levels of industry specialization. Our study fills a gap in the literature by directly addressing the effects of new clients on audit quality for specialist and non-specialist auditors, as well as portfolio-concentration experts, and sheds light on the nature of risks associated with new client acceptance decisions. We find both industry specialists and portfolio-concentration experts can maintain their audit quality when accepting new clients, while there is a decline in quality for auditors who are neither industry specialists nor portfolio-concentration experts.
關鍵字Audit quality;auditor industry expertise;auditor tenure;new client acceptance decision
語言英文
ISSN
期刊性質國外
收錄於
產學合作
通訊作者D. A. Forgione
審稿制度
國別中華民國
公開徵稿
出版型式,紙本
相關連結
SDGs
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