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Lead auditors, their client portfolios and performances
Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE).
2016 (English)Doctoral thesis, comprehensive summary (Other academic)
Abstract [en]

This thesis focuses on lead auditors' differences in terms of client portfolios and performances. First, lead auditors are surveyed and their responses on professional scepticism linked to their performances. Second, survey and archival data are combined to check whether self-control is related to performance. Third, lead auditors' client portfolios are examined with regard to industry similarity, portfolio dispersion and client grouping. Finally, auditors' independence is tested in the private firm setting. Overall, the findings indicate that performance is not homogenous across lead auditors in the same (tier) audit firm(s), and that the characteristics of lead auditors and accounting firms are determinants that partly explain the differences.

Abstract [sv]

Avhandlingen fokuserar på skillnader i klientportföljer och prestation mellan ansvariga (alternativt påskrivande) revisorer och består av fyra huvudsakliga delar (alternativt studier). I den första delen kopplas mått på professionell skepticism, som bygger på enkätsvar från ansvariga revisorer, till prestation. I den andra delen kombineras enkätdata med arkivdata för att undersöka sambandet mellan självkontroll och prestation. I den tredje delen analyseras revisorernas klientportföljer utifrån dimensionerna branschtillhörighet, klientgruppering och portföljspridning. I den sista delen genomförs tester av revisorns oberoende för uppdrag i privata företag. Sammantaget indikerar resultaten att prestation varierar mellan revisorer från samma revisionsbyrå och att egenskaper hos ansvariga revisorer och revisionsbyråer delvis kan förklara dessa skillnader.

Place, publisher, year, edition, pages
Umeå: Umeå University , 2016. , 62 p.
Series
Studier i företagsekonomi. Serie B, ISSN 0346-8291 ; 94
Keyword [en]
Audit Quality, Client Portfolio, Lead Auditor
National Category
Business Administration
Identifiers
URN: urn:nbn:se:umu:diva-126441ISBN: 978-91-7601-567-4 (print)OAI: oai:DiVA.org:umu-126441DiVA: diva2:1033232
Public defence
2017-01-27, S213H, Umeå, 09:00 (English)
Opponent
Supervisors
Available from: 2017-01-09 Created: 2016-10-06 Last updated: 2017-01-26Bibliographically approved
List of papers
1. Recognition and Control of Professional Scepticism in Accounting Firms: Evidence from Archival-survey Linked Data
Open this publication in new window or tab >>Recognition and Control of Professional Scepticism in Accounting Firms: Evidence from Archival-survey Linked Data
2015 (English)Manuscript (preprint) (Other academic)
National Category
Humanities Business Administration
Identifiers
urn:nbn:se:umu:diva-126437 (URN)
Conference
EAA
Available from: 2016-10-06 Created: 2016-10-06 Last updated: 2017-01-04
2. Does the self-control of lead auditors matter?
Open this publication in new window or tab >>Does the self-control of lead auditors matter?
2016 (English)Manuscript (preprint) (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:umu:diva-126438 (URN)
Conference
ISAR
Available from: 2016-10-06 Created: 2016-10-06 Last updated: 2017-01-04
3. Scratching the Surface of Industry-Similarity, Client-Grouping, and Portfolio Dispersion
Open this publication in new window or tab >>Scratching the Surface of Industry-Similarity, Client-Grouping, and Portfolio Dispersion
2016 (English)Manuscript (preprint) (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:umu:diva-126439 (URN)
Available from: 2016-10-06 Created: 2016-10-06 Last updated: 2017-01-04
4. Auditor independence in private firms: evidence of auditor switching
Open this publication in new window or tab >>Auditor independence in private firms: evidence of auditor switching
2016 (English)Manuscript (preprint) (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:umu:diva-126440 (URN)
Available from: 2016-10-06 Created: 2016-10-06 Last updated: 2017-01-04

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Sofla, Amin Salimi
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CiteExportLink to record
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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf