美国审计合伙人特征、职业发展与审计质量

IF 2.8 3区管理学 Q2 BUSINESS, FINANCE

Managerial Auditing Journal Pub Date : 2022-12-21 DOI:10.1108/maj-09-2021-3325

C. Cai, Stephen J. Ciccone, Huimin Li, L. Xu

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引用次数: 0

摘要

目的探讨美国审计合伙人特征、职业发展与审计质量之间的关系。设计/方法/方法本研究使用的数据来自上市公司会计监督委员会表格AP、某些审计参与者的审计报告以及公开的在线数据源。手工收集的审计合伙人个人特征数据包括性别、工作经历和教育背景。审计质量的措施包括重述和审计费用。研究结果作者发现，审计合伙人的特征对一个人在完成学士学位后成为合伙人所需的时间很重要。最大(大N)审计事务所和较小(非大N)审计事务所的合伙人在工作经验和教育背景上存在显著差异。审计合伙人特征与审计质量相关，大N合伙人与非大N合伙人的影响不同。该文献使用国际数据考察了审计合伙人的职业道路。然而，很少有实证学术研究考察美国审计合伙人的职业发展。这项研究提供了大规模的美国合伙人职业发展的初步见解，并补充了最近对美国市场审计合伙人特征和审计质量的研究。

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Audit partner characteristics, career advancement and audit quality in the USA

Purpose This study aims to explore the relation among US audit partners’ characteristics, their career advancement and audit quality. Design/methodology/approach This study uses data from Public Company Accounting Oversight Board Form AP, Auditor Reporting of Certain Audit Participants, and publicly available online data sources. The hand-collected data on audit partners’ personal characteristics include gender, work experience and educational background. The measures for audit quality include restatements and audit fees. Findings The authors find that audit partner characteristics matter for the time it takes an individual to reach partnership after completing a bachelor’s degree. There are significant differences in work experience and educational background between partners in the largest (Big N) audit firms and smaller (non-Big N) audit firms. Audit partner traits are related to audit quality, and the effects differ between Big N and non-Big N partners. Originality/value The literature has examined audit partners’ career paths using international data. However, little empirical academic research has examined the career advancement of US audit partners. This study provides initial insights on the career advancement of US partners on a large scale and complements the recent research that examines audit partner characteristics and audit quality in the US market.

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来源期刊

Managerial Auditing Journal Multiple-

CiteScore

5.40

自引率

13.80%

发文量

期刊介绍： The key areas addressed are: ■Audit and Assurance (financial and non-financial) ■Financial and Managerial Reporting ■Governance, controls, risks and ethics ■Organizational issues including firm cultures, performance and development In addition, the evaluation of changes occurring in the auditing profession, as well as the broader fields of accounting and assurance, are also explored. Debates concerning organizational performance and professional competence are also covered.