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The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality

Review of accounting studies, 2017-03, Vol.22 (1), p.361-391 [Peer Reviewed Journal]

Springer Science+Business Media New York 2016 ;Review of Accounting Studies is a copyright of Springer, 2017. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-016-9376-9

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  • Title:
    The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality
  • Author: Chi, Wuchun ; Myers, Linda A. ; Omer, Thomas C. ; Xie, Hong
  • Subjects: Accounting firms ; Accounting/Auditing ; Accruals ; Audit committees ; Auditors ; Audits ; Business and Management ; Congressional committees ; Corporate Finance ; Discretionary income ; Financial statements ; Interest rates ; Perceptions ; Public Finance ; Studies ; Tenure
  • Is Part Of: Review of accounting studies, 2017-03, Vol.22 (1), p.361-391
  • Description: We examine the associations between audit partner pre-client and client-specific experience and audit quality using data from Taiwan, where signing audit partner names are disclosed. Using discretionary accruals and interest rate spreads to proxy for audit quality and perceptions of audit quality, respectively, we find that both pre-client and client-specific experience improve audit quality and creditor perceptions of audit quality. We also find that audit partner pre-client experience is positively associated with audit quality early in the engagement, but not when the partner has been with the client for at least five years. Our findings provide evidence consistent with the assumption underlying the Public Company Accounting Oversight Board’s decision to require the disclosure of engagement partner names. They also suggest that pre-client experience cannot completely mitigate the loss of client-specific knowledge when partner or audit firm turnover occurs.
  • Publisher: New York: Springer US
  • Language: English
  • Identifier: ISSN: 1380-6653
    EISSN: 1573-7136
    DOI: 10.1007/s11142-016-9376-9
  • Source: AUTh Library subscriptions: ProQuest Central
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