Show simple item record

dc.contributorUniversitat Ramon Llull. IQS
dc.contributor.authorGarcía Blandón, Josep
dc.contributor.authorArgilés Bosch, Josep M.
dc.date.accessioned2020-06-16T16:50:45Z
dc.date.accessioned2023-07-13T05:44:15Z
dc.date.available2020-06-16T16:50:45Z
dc.date.available2023-07-13T05:44:15Z
dc.date.issued2017-11
dc.identifier.urihttp://hdl.handle.net/20.500.14342/1026
dc.descriptionThis is the peer reviewed version of the following article: Garcia Blandon, J.; Argiles Bosch, J.M. Audit partner industry specialization and audit quality: evidence from Spain. En: International Journal of Auditing, 2017. Vol. 22, n.1, p.98-108, which has been published in final form at https://doi.org/10.1111/ijau.12107. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions.cat
dc.description.abstractWe 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.eng
dc.format.extent27 p.cat
dc.language.isoengcat
dc.publisherJohn Wiley & Sonscat
dc.relation.ispartofInternational Journal of Auditing. Vol.22, n.1 (2018), p.98-108cat
dc.rights© John Wiley & Sons. Tots els drets reservats
dc.sourceRECERCAT (Dipòsit de la Recerca de Catalunya)
dc.subject.otherAuditoria--Espanyacat
dc.subject.otherEmpreses auditorescat
dc.subject.otherAudit qualitycat
dc.subject.otherAudit servicescat
dc.subject.otherAuditor expertisecat
dc.subject.otherLead audit partnercat
dc.subject.otherDiscretionary accrualscat
dc.titleAudit partner industry specialization and audit quality: evidence from Spaincat
dc.typeinfo:eu-repo/semantics/articlecat
dc.typeinfo:eu-repo/semantics/acceptedVersioncat
dc.rights.accessLevelinfo:eu-repo/semantics/openAccess
dc.embargo.termscapcat
dc.subject.udc33
dc.identifier.doihttps://doi.org/10.1111/ijau.12107cat


Files in this item

 

This item appears in the following Collection(s)

Show simple item record

Share on TwitterShare on LinkedinShare on FacebookShare on TelegramShare on WhatsappPrint