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Zilong Song,Yumiao Yu(余玉苗),Jun Zhan :The Effects of Industry Specialist Engagement Signing Auditors and Review Signing Auditors on Audit Fees and Audit Quality: Evidence from China
时间:2023-08-29    点击数:

Abstract: This study examines whether and how individual-level auditor industry expertise affects audit pricing and audit quality. Using 11,650 firm-year observations from China, where an audit report must be signed by two auditors, we examine the industry expertise of both signing auditors and find that expert signing auditors charge higher audit fees and provide higher quality audits. We also explore the role of fee premiums on the expertise-quality association and find that the positive expertise-quality association is moderated by fee premiums charged by specialist auditors. Finally, we find that engagement auditor expertise, either alone or in conjunction with review auditor expertise, is positively associated with audit fees and audit quality.

Keywords: industry expertise; audit fees; audit pricing; audit quality; signing auditors.

该文在线发表于《Journal of International Accounting Research》2023年8月,该期刊为半岛平台学术期刊分级方案B+级奖励期刊

原文链接:https://doi.org/10.2308/JIAR-2020-075


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