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 en
ISSN 1090-6738
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 TWN
公開徵稿
出版型式 ,電子版,紙本
相關連結

機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/112889 )