Audit partner industry specialization and audit quality: evidence from Spain

Josep Garcia-Blandon, Josep Maria Argiles-Bosch

Research output: Indexed journal article Articlepeer-review

20 Citations (Scopus)


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.

Original languageEnglish
Pages (from-to)98-108
Number of pages11
JournalInternational Journal of Auditing
Issue number1
Early online date9 Nov 2017
Publication statusPublished - Mar 2018


  • Audit quality
  • audit services
  • auditor expertise
  • auditor reputation
  • discretionary accruals
  • industry specialization
  • lead audit partner
  • learning process


Dive into the research topics of 'Audit partner industry specialization and audit quality: evidence from Spain'. Together they form a unique fingerprint.

Cite this