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