Audit partner industry specialization and audit quality: evidence from Spain

Josep Garcia-Blandon, Josep Maria Argiles-Bosch

Producción científica: Artículo en revista indizadaArtículorevisión exhaustiva

20 Citas (Scopus)

Resumen

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.

Idioma originalInglés
Páginas (desde-hasta)98-108
Número de páginas11
PublicaciónInternational Journal of Auditing
Volumen22
N.º1
Fecha en línea anticipada9 nov 2017
DOI
EstadoPublicada - mar 2018

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