Audit partner industry specialization and audit quality: evidence from Spain

This is the peer reviewed version of the following article: Garcia Blandon, J.; Argiles Bosch, J.M. Audit partner industry specialization and audit quality: evidence from Spain. En: International Journal of Auditing, 2017. Vol. 22, n.1, p.98-108, which has been published in final form at https://doi...

ver descrição completa

Detalhes bibliográficos
Autores: Garcia-Blandon, Josep, Argilés-Bosch, J.M.
Formato: artículo
Estado:Versión aceptada para publicación
Fecha de publicación:2017
País:España
Recursos:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
Repositorio:Recercat. Dipósit de la Recerca de Catalunya
OAI Identifier:oai:recercat.cat:20.500.14342/1026
Acesso em linha:http://hdl.handle.net/20.500.14342/1026
https://doi.org/10.1111/ijau.12107
Access Level:acceso abierto
Palavra-chave:Auditoria--Espanya
Empreses auditores
Audit quality
Audit services
Auditor expertise
Lead audit partner
Discretionary accruals
33
id ES_67d95e2adedd1ea80ddd246cab07b1ba
oai_identifier_str oai:recercat.cat:20.500.14342/1026
network_acronym_str ES
network_name_str España
repository_id_str
spelling Audit partner industry specialization and audit quality: evidence from SpainGarcia-Blandon, JosepArgilés-Bosch, J.M.Auditoria--EspanyaEmpreses auditoresAudit qualityAudit servicesAuditor expertiseLead audit partnerDiscretionary accruals33This is the peer reviewed version of the following article: Garcia Blandon, J.; Argiles Bosch, J.M. Audit partner industry specialization and audit quality: evidence from Spain. En: International Journal of Auditing, 2017. Vol. 22, n.1, p.98-108, which has been published in final form at https://doi.org/10.1111/ijau.12107. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions.We investigate the impact of the industry specialization of individual auditors on audit quality. We aim to contribute to a quickly growing line of research examining the importance of audit partners as determinants of audit quality. To provide robust results, we use several proxies of both industry specialization and audit quality. We conduct the empirical analysis with a sample of Spanish listed companies for the research period between 2005 and 2013. Our main result is the lack of a significant impact of the industry specialization of audit partners on audit quality. This result seems sound, as it holds for the several measures of industry specialization and audit quality used in the empirical study. Our main result, which contradicts most of the scarce available evidence, would stress the importance of the institutional context in the study of the industry specialization–audit quality relationship and advocates the need for further research.John Wiley & SonsUniversitat Ramon Llull. IQS2017info:eu-repo/semantics/articleinfo:eu-repo/semantics/acceptedVersion27 p.http://hdl.handle.net/20.500.14342/1026https://doi.org/10.1111/ijau.12107reponame:Recercat. Dipósit de la Recerca de Catalunyainstname:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)InglésInternational Journal of Auditing. Vol.22, n.1 (2018), p.98-108© John Wiley & Sons. Tots els drets reservatsinfo:eu-repo/semantics/openAccessoai:recercat.cat:20.500.14342/10262026-05-29T05:05:01Z
dc.title.none.fl_str_mv Audit partner industry specialization and audit quality: evidence from Spain
title Audit partner industry specialization and audit quality: evidence from Spain
spellingShingle Audit partner industry specialization and audit quality: evidence from Spain
Garcia-Blandon, Josep
Auditoria--Espanya
Empreses auditores
Audit quality
Audit services
Auditor expertise
Lead audit partner
Discretionary accruals
33
title_short Audit partner industry specialization and audit quality: evidence from Spain
title_full Audit partner industry specialization and audit quality: evidence from Spain
title_fullStr Audit partner industry specialization and audit quality: evidence from Spain
title_full_unstemmed Audit partner industry specialization and audit quality: evidence from Spain
title_sort Audit partner industry specialization and audit quality: evidence from Spain
dc.creator.none.fl_str_mv Garcia-Blandon, Josep
Argilés-Bosch, J.M.
author Garcia-Blandon, Josep
author_facet Garcia-Blandon, Josep
Argilés-Bosch, J.M.
author_role author
author2 Argilés-Bosch, J.M.
author2_role author
dc.contributor.none.fl_str_mv Universitat Ramon Llull. IQS
dc.subject.none.fl_str_mv Auditoria--Espanya
Empreses auditores
Audit quality
Audit services
Auditor expertise
Lead audit partner
Discretionary accruals
33
topic Auditoria--Espanya
Empreses auditores
Audit quality
Audit services
Auditor expertise
Lead audit partner
Discretionary accruals
33
description This is the peer reviewed version of the following article: Garcia Blandon, J.; Argiles Bosch, J.M. Audit partner industry specialization and audit quality: evidence from Spain. En: International Journal of Auditing, 2017. Vol. 22, n.1, p.98-108, which has been published in final form at https://doi.org/10.1111/ijau.12107. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions.
publishDate 2017
dc.date.none.fl_str_mv 2017
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/acceptedVersion
format article
status_str acceptedVersion
dc.identifier.none.fl_str_mv http://hdl.handle.net/20.500.14342/1026
https://doi.org/10.1111/ijau.12107
url http://hdl.handle.net/20.500.14342/1026
https://doi.org/10.1111/ijau.12107
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv International Journal of Auditing. Vol.22, n.1 (2018), p.98-108
dc.rights.none.fl_str_mv © John Wiley & Sons. Tots els drets reservats
info:eu-repo/semantics/openAccess
rights_invalid_str_mv © John Wiley & Sons. Tots els drets reservats
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 27 p.
dc.publisher.none.fl_str_mv John Wiley & Sons
publisher.none.fl_str_mv John Wiley & Sons
dc.source.none.fl_str_mv reponame:Recercat. Dipósit de la Recerca de Catalunya
instname:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
instname_str Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
reponame_str Recercat. Dipósit de la Recerca de Catalunya
collection Recercat. Dipósit de la Recerca de Catalunya
repository.name.fl_str_mv
repository.mail.fl_str_mv
_version_ 1869409919145345024
score 15,811543

Registos relacionados