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IQ and Audit Qualit...
IQ and Audit Quality: Do Smarter Auditors Deliver Better Audits?
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- Kallunki, Jenni (författare)
- Oulu Business School
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- Kallunki, Juha-Pekka (författare)
- Stockholm School of Economics,Handelshögskolan i Stockholm
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- Niemi, Lasse (författare)
- Aalto University (FI)
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- Nilsson, Henrik (författare)
- Stockholm School of Economics,Handelshögskolan i Stockholm
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(creator_code:org_t)
- Canadian Academic Accounting Association, 2019
- 2019
- Engelska.
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Ingår i: Contemporary Accounting Research. - : Canadian Academic Accounting Association. - 0823-9150 .- 1911-3846. ; 36:3, s. 1373-1416
- Relaterad länk:
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https://research.hhs... (primary) (Object in context)
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http://jultika.oulu....
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https://research.hhs...
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https://doi.org/10.1...
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Abstract
Ämnesord
Stäng
- This study examines the role of an individual auditor's cognitive ability in delivering high-quality audits. Our results from analyzing archival data from Sweden show that audit partners' IQ scores obtained from psychological tests are positively associated with going-concern audit reporting accuracy and audit fee premiums. We also find some, albeit weak, evidence that audit partners' IQ scores are negatively associated with the income-increasing abnormal accruals of the client. These results suggest that, although audit services are standardized through various control mechanisms and audits are conducted by teams rather than by individual auditors, the cognitive ability of audit partners responsible for an audit remains important in delivering high-quality audit services.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
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- ref (ämneskategori)
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