Do individual auditors affect audit quality? Evidence from archival data

We examine whether and how individual auditors affect audit outcomes using a large set of archival Chinese data. We analyze approximately 800 individual auditors and find that they exhibit significant variation in audit quality. The effects that individual auditors have on audit quality are both economically and statistically significant, and are pronounced in both large and small audit firms. We also find that the individual auditor effects on audit quality can be partially explained by auditor characteristics, such as educational background, Big N audit firm experience, rank in the audit firm, and political affiliation. Our findings highlight the importance of scrutinizing and understanding audit quality at the individual auditor level.

A compilation of the laws of Illinois, relating to township organization and management of county affairs : with numerous forms and notes of instruction, supported by adjudicated cases, opinions of the attorney general and rulings of the auditor of public accounts, with an appendix /

Includes index.

Annual reports of the State Treasurer and State Auditor for the fiscal year ending ...

Title from cover.

Biennial report of the State Auditor to the Legislature.

Vols. for 18<94, 1896>-1908 include proceedings of the State Board of Equalization.

Report of the Auditing Committee of the General Assembly and the Auditor of Public Accounts

Mode of access: Internet.

Report of the auditor of public accounts of commonwealth of Virginia on comparative cost of local government.

At head of title, 1926/27-1929/30: Commonwealth of Virginia.

Annual report of the State Auditor.

Mode of access: Internet.

Annual report of the Auditor for the Interior Department for the fiscal year ended ...

Description based on: 1908/09.

Biennial report of the state auditor.

Report year irregular.

Biennial report of the State Auditor of the State of Idaho.

Description based on: 7th (1903/04).

Annual report of the Auditor of the Canal Department on the tolls, trade and tonnage of the canals of the State of New York.

Title from cover.

Guilielmi Sooni ... auditor siue Pomponius Mela disputator, De situ orbis ... : adiecti sunt ad finem Orbis terrarum, noui incolae ...

Mode of access: Internet.

Annual report of the Auditor General.

Report year irregular.

Report of the comptroller [treasurer and auditor]

Report year ends Aug. 31.

Report of the State Auditor.

1930/32 includes Report of the State Controller for the period Jan. 1-June 30, 1932.