Utilize este identificador para referenciar este registo:
https://hdl.handle.net/1822/39077
Título: | Audit quality: a resource-based perspective |
Autor(es): | Montenegro, Tânia Bras, Filomena Antunes |
Palavras-chave: | Audit Quality Earnings Quality Auditors’ Experience Human Capital Resource-Based View |
Data: | 2015 |
Revista: | Caspian Journal of Applied Sciences Research |
Resumo(s): | This study considers the Certified Public Accountants (CPA) partners of the audit firms as the core producers of these knowledge-based organisations and investigates the effects of audit firm-level of CPA partners’ experience in audit quality. Audit quality was measured through the audit clients’ earnings quality. The main findings suggested that the audit firm-level of CPA partners’ general experience is positively associated with audit quality. Also, the audit firm-level of CPA partners’ experience acquired with prior audit firms significantly improves audit quality. Concerning the effects of audit firm-level of CPA partners’ experience acquired in the current audit firm in audit quality, results were statistically insignificant. Finally, we found that changes in audit firm-level of CPA partners’ general experience also influence audit quality. We verified that the more positive the change in the audit firm stock of CPA partners’ general experience, the higher is audit quality. We interpret this finding as revealing that the year-to-year changes in audit firm’s stock of CPA partners’ general experience is the mechanism allowing these firms to achieve and maintain the critical mass of this resource and reach higher performance levels. We further showed that our main results were not driven by the engagement partner experience. |
Tipo: | Artigo |
URI: | https://hdl.handle.net/1822/39077 |
ISSN: | 2251-9114 |
Versão da editora: | www.cjasr.com |
Arbitragem científica: | yes |
Acesso: | Acesso restrito UMinho |
Aparece nas coleções: | EEG - Artigos em revistas de circulação internacional com arbitragem científica |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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MANUSCRIPT_CJASR_RepositóriUM.pdf Acesso restrito! | 670,38 kB | Adobe PDF | Ver/Abrir |
Este trabalho está licenciado sob uma Licença Creative Commons