重磅｜西安交通大学田高良教授等合作的论文被The Accounting Review刊出

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Original 2017-01-23 红星闪闪亮 会计学术联盟

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

The Accounting Review

Vol. 92, No. 1, January 2017: 137-163.

Liuchuang Li1 Baolei Qi2 Gaoliang Tian3 Guochang Zhang4,*

1Xi'an Jiaotong University

2Xi'an Jiaotong University

3Xi'an Jiaotong University

4Hong Kong University of Science &Technology

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 auditors, we find that auditors who have performed failed audits also deliver lower-quality audits on other audit engagements, with this “contagion” effect spreading both over time and to other audits performed by these same auditors in the same year. However, we find little evidence that an audit failure also casts doubt on the quality of audits performed by “non-failed” auditors who are same-office colleagues of a “failed” auditor. We further discover that the contagion effect is attenuated for female auditors, auditors holding a master's degree, and auditors with more auditing experience. Our results underscore the usefulness of disclosing the identity and personal characteristics of individual auditors to investors and regulators.

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