Multi-Office Audit Partners and Audit Implications
dc.contributor.advisor | Krishnan, Jagan | |
dc.contributor.advisor | Krishnan, Jayanthi | |
dc.creator | Li, Meng | |
dc.date.accessioned | 2024-09-12T19:25:28Z | |
dc.date.available | 2024-09-12T19:25:28Z | |
dc.date.issued | 2024-08 | |
dc.identifier.uri | http://hdl.handle.net/20.500.12613/10649 | |
dc.description.abstract | As the leader of an audit team, the audit partner can have a significant impact on the outcomes of an audit engagement. One hitherto unexplored aspect of partner assignments to audits is cases where they handle clients in multiple audit offices. I examine factors associated with the assignment of audit partners to multiple offices (henceforth multi-office partners or MOPs) and the implications of such assignments for audit quality. I document that audit firms assign partners to multiple offices to match partner expertise to client needs and to manage resource constraints in audit offices. Specifically, partners specializing in the financial sector, who report more skills on LinkedIn profiles, and have more professional experience, are more likely to be MOPs. Audit offices with fewer partner resources are more likely to share partners among the network of offices to mitigate resource constraints. In the audit quality analyses, I find that MOPs are, on average, associated with an increased likelihood of restatements, suggesting the negative impact of audit office resource constraints dominates the positive influence of partner expertise on audit quality. The negative effect of MOPs on audit quality exists for both local and non-local clients and is concentrated in MOPs who (1) are not industry specialists, (2) face greater information friction as the distance between different audit offices increases, and (3) have limited knowledge-sharing opportunities from audit offices. | |
dc.format.extent | 74 pages | |
dc.language.iso | eng | |
dc.publisher | Temple University. Libraries | |
dc.relation.ispartof | Theses and Dissertations | |
dc.rights | IN COPYRIGHT- This Rights Statement can be used for an Item that is in copyright. Using this statement implies that the organization making this Item available has determined that the Item is in copyright and either is the rights-holder, has obtained permission from the rights-holder(s) to make their Work(s) available, or makes the Item available under an exception or limitation to copyright (including Fair Use) that entitles it to make the Item available. | |
dc.rights.uri | http://rightsstatements.org/vocab/InC/1.0/ | |
dc.subject | Accounting | |
dc.subject | Audit partner | |
dc.subject | Audit quality | |
dc.subject | Human capital resource allocation | |
dc.title | Multi-Office Audit Partners and Audit Implications | |
dc.type | Text | |
dc.type.genre | Thesis/Dissertation | |
dc.contributor.committeemember | Krishnan, Jagan | |
dc.contributor.committeemember | Krishnan, Jayanthi | |
dc.contributor.committeemember | Su, Barbara | |
dc.contributor.committeemember | Park, Hyun Jong | |
dc.contributor.committeemember | Zhao, Zhigen | |
dc.description.department | Business Administration/Accounting | |
dc.relation.doi | http://dx.doi.org/10.34944/dspace/10611 | |
dc.ada.note | For Americans with Disabilities Act (ADA) accommodation, including help with reading this content, please contact scholarshare@temple.edu | |
dc.description.degree | Ph.D. | |
dc.identifier.proqst | 15845 | |
dc.creator.orcid | 0000-0001-6028-2183 | |
dc.date.updated | 2024-08-30T19:07:14Z | |
refterms.dateFOA | 2024-09-12T19:25:29Z | |
dc.identifier.filename | Li_temple_0225E_15845.pdf |