000 | 02030nab a2200241 a 4500 | ||
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_c199458 _d199458 |
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003 | OSt | ||
005 | 20200226102030.0 | ||
008 | 191218s20162014xxu||||| |||| 00| 0 eng d | ||
040 |
_aCO-BoUGC _cCO-BoUGC |
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100 | 1 |
_aLi, Liuchuang _9177802 |
|
245 | 1 | 4 |
_aThe contagion effect of low-quality audits at the level of individual auditors _cLiuchuang Li, Baolei, Qi, Gaoliang Tian & Guochang Zhang |
300 | _aPáginas 137 a la 163 | ||
520 | 3 | _aThis study examines the relation between the audit failures of individual auditors and the quality of other audits performed by these same auditors. Employing a Chinese setting where audit reports reveal the identities of engagement auditors, we find that auditors who have performed failed audits also deliver lower-quality audits on other audit engagements, with this “contagion” effect spreading both over time and to other audits performed by these same auditors in the same year. However, we find little evidence that an audit failure also casts doubt on the quality of audits performed by “non-failed” auditors who are same-office colleagues of a “failed” auditor. We further discover that the contagion effect is attenuated for female auditors, auditors holding a master's degree, and auditors with more auditing experience. Our results underscore the usefulness of disclosing the identity and personal characteristics of individual auditors to investors and regulators. | |
650 | 1 | 4 |
_991036 _aContabilidad _vPublicaciones seriadas |
650 | 2 | 4 |
_9177465 _aAuditores _xÉtica profesional _vPublicaciones seriadas |
650 | 2 | 4 |
_9177445 _aAuditores _xResponsabilidad profesional _vPublicaciones seriadas |
650 | 2 | 4 |
_aAuditoría _vPublicaciones seriadas _9177803 |
700 | 1 |
_aQi, Baolei _9177804 |
|
700 | 1 |
_aTian, Gaoliang _9177805 |
|
700 | 1 |
_aZhang, Guochang _9177806 |
|
773 | 0 |
_082265 _9377625 _aThe accounting review 2017 V.92 No.1 (Jan) _o0000002032281 _x0001-4826 (papel) _h27 páginas _nIncluye tablas, referencias bibliográficas y apéndices |
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_2ddc _cART |