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Keywords: individual auditors
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Journal Articles

The Contagion Effect of Low-Quality Audits at the Level of Individual Auditors

Liuchuang Li, Baolei Qi, Gaoliang Tian, Guochang Zhang
Journal: The Accounting Review
The Accounting Review (2017) 92 (1): 137–163.
https://doi.org/10.2308/accr-51407
Published: 01 January 2017
...Liuchuang Li; Baolei Qi; Gaoliang Tian; Guochang Zhang ABSTRACT This 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...
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Includes: Supplementary data
Journal Articles

Capital Market Consequences of Audit Partner Quality

Daniel Aobdia, Chan-Jane Lin, Reining Petacchi
Journal: The Accounting Review
The Accounting Review (2015) 90 (6): 2143–2176.
https://doi.org/10.2308/accr-51054
Published: 01 November 2015
... 2013 February 2015 2015 individual auditors audit quality capital market consequences This paper investigates whether the identity of the engagement partners provides informational value to capital market participants. Prior research has documented, theoretically...
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Includes: Supplementary data