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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/129531
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/129531


    Title: Do Firms That Have a Common Signing Auditor Exhibit Higher Earnings Comparability?
    Authors: 金成隆
    Chin, Chen Lung
    Lobo, Gerald J.
    Chen, Jeff Zeyun
    Chen, Mei-Hui
    Contributors: 會計系
    Keywords: individual auditor style;earnings comparability;auditor demographic characteristics;teamwork experience
    Date: 2019-09
    Issue Date: 2020-04-28 13:48:19 (UTC+8)
    Abstract: We hypothesize that if individual auditors possess unique audit styles that they consistently apply to different audit engagements, then client firms with a common signing auditor will exhibit higher earnings comparability. Using a large sample of Chinese firms, we find that client firms report more comparable earnings when they are audited by the same individual auditor than when they are audited by (1) different audit firms, (2) the same audit firm but different audit offices, and (3) the same audit office but different individual auditors. The individual auditor style effect is stronger for larger audit firms, senior signing auditors, and signing auditors with more stable teamwork experience. We also document that having a common signing auditor is associated with lower analyst earnings forecast error and dispersion for client firms. This study contributes to the literature by showing that individual auditors have a significant impact on client firms’ earnings comparability.
    We hypothesize that if individual auditors possess unique audit styles that they consistently apply to different audit engagements, then client firms with a common signing auditor will exhibit higher earnings comparability. Using a large sample of Chinese firms, we find that client firms report more comparable earnings when they are audited by the same individual auditor than when they are audited by (1) different audit firms, (2) the same audit firm but different audit offices, and (3) the same audit office but different individual auditors. The individual auditor style effect is stronger for larger audit firms, senior signing auditors, and signing auditors with more stable teamwork experience. We also document that having a common signing auditor is associated with lower analyst earnings forecast error and dispersion for client firms. This study contributes to the literature by showing that individual auditors have a significant impact on client firms’ earnings comparability.
    We hypothesize that if individual auditors possess unique audit styles that they consistently apply to different audit engagements, then client firms with a common signing auditor will exhibit higher earnings comparability. Using a large sample of Chinese firms, we find that client firms report more comparable earnings when they are audited by the same individual auditor than when they are audited by (1) different audit firms, (2) the same audit firm but different audit offices, and (3) the same audit office but different individual auditors. The individual auditor style effect is stronger for larger audit firms, senior signing auditors, and signing auditors with more stable teamwork experience. We also document that having a common signing auditor is associated with lower analyst earnings forecast error and dispersion for client firms. This study contributes to the literature by showing that individual auditors have a significant impact on client firms’ earnings comparability.
    Relation: The Accounting Review
    Data Type: article
    DOI 連結: http://dx.doi.org/10.2139/ssrn.3408517
    DOI: 10.2139/ssrn.3408517
    Appears in Collections:[會計學系] 期刊論文

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