Business, Management and Accounting
3 years ago

Audit partners' experience boosts quality and efficiency, transforming audit outcomes.

SSRN Electronic Journal
Audit Partners’ Co-Working Experience and Audit Outcomes
Ting‐Chiao Huang, Chen Chen, Steven E. Kaplan, Yi-Hung Lin

Paper Summary

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Audit partners who work together more have better audit quality and efficiency. This study looked at how the experience of lead and concurring partners affects audit outcomes in Taiwan. They found that more co-working experience leads to higher quality and efficiency in audits. This is especially true when the client's audit risk is high, the audit firm is not an industry expert, the firm's tenure is shorter, and the partners consistently serve in one role.