【文献速递第250期】Top期刊关于审计质量的三篇文献

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点击蓝字 关注我们 01 原文： Dekeyser S, He X, Xiao T, Zuo L. Auditor I ndustry R ange and A udit Q uality [J] . Journal of Accounting and Economics. 2024;77(2-3). Auditor Industry Range and Audit Quality ABSTRACT: We develop the concept of auditor industry range as the extent to which an auditor has experiences in auditing clients from different industries, and we link this construct to auditor performance, drawing on prior research in psychology and cognitive science. We find that auditors with a wide range of industry experiences are more likely to require audit adjustments than auditors with a narrow range. We conduct an extensive set of analyses to mitigate the concern that our results are driven by endogenous matching between auditors and clients. The positive relation between auditor industry range and audit adjustments exists regardless of whether the industries covered by an auditor's portfolio exhibit strong or weak economic co-movement, and the relation is str ………………………………