Female Audit Partners and Extended Audit Reporting: UK Evidence
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DOI: 10.1007/s10551-020-04607-0
Abstract: This study investigates whether audit partner gender is associated with the extent of auditor disclosure and the communication style regarding risks of material misstatements that are classified as key audit matters (KAMs). Using a sample… read more here.
Keywords: female audit; extended audit; audit reporting; audit ... See more keywords
IQ and Audit Quality: Do Smarter Auditors Deliver Better Audits?
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DOI: 10.1111/1911-3846.12485
Abstract: This study examines the role of an individual auditor’s cognitive ability in delivering high-quality audits and in creating value for clients. Our results from analyzing data from Sweden show that audit partners’ IQ scores obtained… read more here.
Keywords: quality; audit quality; audit; quality smarter ... See more keywords
A Review of the Archival Literature on Audit Partners
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DOI: 10.2308/acch-51942
Abstract: SYNOPSIS The last decade has witnessed a boom in archival studies examining auditing at the partner level. This research is timely because audit partners' names in the United States have been publicly disclosed starting in… read more here.
Keywords: archival literature; literature audit; audit partners; review archival ... See more keywords