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Auditing standards and anecdotal evidence suggest that accounting personnel's lack of financial reporting competencies can increase audit risk. This study draws on human capital theory to measure the quality of accounting personnel based on their education level and obtains evidence of how the...
Persistent link: https://www.econbiz.de/10012826680
This study investigates whether a failed auditor suffers from reduced audit fees from clients who continue to employ him and whether the reduced audit fees are more pronounced when the failed auditor is not a market leader. The subject audit firm Deloitte Touche Tohmatsu (Deloitte), Hong Kong,...
Persistent link: https://www.econbiz.de/10012826010
Persistent link: https://www.econbiz.de/10011926980