Learning by Doing?: Partners Audit Experience and the Quality of Audit Services

Josep García-Blandon; Josep María Argilés-Bosch; Diego Ravenda

doi:10.6018/rcsar.366921

Learning by Doing? Partners Audit Experience and the Quality of Audit Services

Título traducido de la contribución: Learning by Doing? : La experiencia en auditoría del socio auditor y la calidad de los servicios de auditoría

Josep García-Blandon^*, Josep María Argilés-Bosch, Diego Ravenda

^*Autor/a de correspondencia de este trabajo

Producción científica: Artículo en revista indizada › Artículo › revisión exhaustiva

4 Citas (Scopus)

Resumen

A pesar de la evidencia que sugiere que el conocimiento especializado debería resultar más relevante que el genérico para explicar diferentes niveles de calidad de auditoría asociados a los auditores individuales, ningún estudio hasta la fecha ha abordado el posible impacto diferencial de la experiencia genérica y específica en la calidad de los servicios de auditoría. Nuestro estudio investiga esta cuestión en el mercado de auditoría español. Aproximamos la calidad de la auditoría a partir de los ajustes de devengo discrecionales y la opinión del informe de auditoría; diferenciando entre experiencia específica con el propio cliente, experiencia sectorial y experiencia de auditoría genérica. Como se esperaba, los resultados muestran una mayor calidad de auditoría cuando el cliente es auditado por un socio con mayor experiencia en el sector de actividad del cliente. También observamos que ni la experiencia específica con el propio cliente, ni la experiencia genérica de auditoría del socio auditor son determinantes significativos de la calidad de los servicios de auditoría. Por otro lado, mientras que algunos estudios previos señalan que el conocimiento especializado resulta más relevante que el genérico para explicar la calidad de los servicios de auditoría, este trabajo sugiere que el conocimiento especializado es, de hecho, el único tipo de conocimiento que resulta relevante. Estos resultados pueden tener implicaciones interesantes para las firmas de auditoría.

Título traducido de la contribución	Learning by Doing? : La experiencia en auditoría del socio auditor y la calidad de los servicios de auditoría
Idioma original	Inglés
Páginas (desde-hasta)	197-209
Número de páginas	13
Publicación	Revista de Contabilidad-Spanish Accounting Review
Volumen	23
N.º	2
DOI	https://doi.org/10.6018/rcsar.366921
Estado	Publicada - 2020

Palabras clave

Audit quality
Client-specific experience
Generic audit experience
Individual auditor
Industry-specific experience

Acceder al documento

10.6018/rcsar.366921Licencia: CC BY-NC-ND

Otros archivos y enlaces

Cómo citar

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abstract = "Despite evidence suggesting that specialised knowledge should be more relevant than generic knowledge to explain different levels of audit quality across individual auditors, no study to date has addressed the respective impacts of the industry-specific and the generic audit experience of audit partners on the quality of audit services. Our study investigates this issue in the Spanish audit market. We proxy audit quality by discretionary accruals and by the opinion of the audit report, and differentiate among client-specific experience, industry-specific experience and generic audit experience of individual auditors. As expected, our results show significantly higher audit quality when the client is audited by a partner with stronger industry-specific audit experience. Furthermore, we observe that neither client-specific experience nor generic audit experience of audit partners are significant determinants of the quality of audit services provided by these auditors. These results may have some interesting implications for audit firms. Therefore, whereas some prior studies on the related issue of industry specialization point out that specialised knowledge is more relevant than generic knowledge to explain the quality of audit services, our findings suggest that specialised knowledge is, in fact, the only type of knowledge that seems to matter.",

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