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Does industry specialist auditor provide more insights in their audit report? An empirical study of key audit matters section

Does industry specialist auditor provide more insights in their audit report? An empirical study of key audit matters section
Nội dung Text: Does industry specialist auditor provide more insights in their audit report? An empirical study of key audit matters section

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This study use hand-collected data of the KAM disclosed in the audit reports of Taiwanese listed companies in 2016 to explore the association between auditor industry specialization and audit quality by the disclosure of KAM in new audit reports. The empirical results show that the association between the industrial specialist audit partner and the measurement of KAM quality is significantly positively related. The findings support our hypothesis that specialist auditors’ KAM are more informative than those issued by non-specialist auditors, and provide new evidence supporting prior studies about the superior auditing ability and disclosure quality of auditor industry specialist.

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Nội dung Text: Does industry specialist auditor provide more insights in their audit report? An empirical study of key audit matters section

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