你不能从这里到达那里:审计合伙人以前的非公开会计经验对审计结果的影响

IF 3.6 2区 管理学 Q1 BUSINESS, FINANCE
Ling Lei Lisic , Jeffrey Pittman , Timothy A. Seidel , Aleksandra “Ally” B. Zimmerman
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引用次数: 0

摘要

我们考察了审计合伙人之前的非公开会计经验(以下简称“行业经验”)对审计结果的重要性。我们对有(没有)行业经验的审计合伙人进行了20(9)次半结构化访谈。这些访谈揭示了行业经验丰富的合伙人的职业道路选择,对行业经验带来的挑战和好处的看法,以及这些经验如何影响他们当前的审计工作。基于这些访谈的理论和结果,我们使用一个独特的手工收集的数据集对具有行业经验的审计合伙人是否进行更高质量和更有效的审计进行了实证检验。我们的证据表明,行业经验与更高的审计质量和更高的效率相关。在其他分析中,我们研究了这些观察到的关联的潜在机制的影响,并发现了一些证据,表明这种体验的性质和时间很重要。具体地说,在主要监督职位上的实际第一手经验在这些合作伙伴提供的审计质量中起着不可或缺的作用,而在主要监督职位或专业行业中的经验,合作伙伴的审计可以转化为更高的效率。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
You can't get there from here: The influence of an audit partner's prior non-public accounting experience on audit outcomes

We examine the importance of audit partners' prior non-public accounting experience (hereafter, “industry experience”) to audit outcomes. We conducted 20 (nine) semi-structured interviews of audit partners with (without) industry experience. These interviews shed light on industry-experienced partners’ career path choices, perceptions of the challenges and benefits stemming from industry experience, and perceptions of how this experience influences their current audit work. Grounded in theory and the results of these interviews, we empirically examine using a unique hand-collected dataset whether audit partners with industry experience conduct higher quality and more efficient audits. Our evidence implies that industry experience is associated with both higher audit quality and greater efficiency. In additional analyses, we examine the influence of potential mechanisms for these observed associations and find some evidence that the nature and timing of this experience matters. Specifically, actual first-hand experience in major oversight positions among boomerang auditors plays an integral role in the quality of the audits that these partners deliver, while experience in a major oversight position or specialized industry in which the partner audits translates into greater efficiencies.

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来源期刊
CiteScore
7.80
自引率
6.40%
发文量
38
期刊介绍: Accounting, Organizations & Society is a major international journal concerned with all aspects of the relationship between accounting and human behaviour, organizational structures and processes, and the changing social and political environment of the enterprise.
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