Aller au contenu principal
A propos d'HEC A propos d'HEC Faculté et Recherche Faculté et Recherche Grande Ecole
& Masters Grande Ecole
& Masters
Programmes MBA Programmes MBA Programme PhD Programme PhD Executive Education Executive Education Summer School Summer School HEC Online HEC Online
A propos d'HEC En bref En bref Qui sommes-nous ? Qui sommes-nous ? Egalité des chances Egalité des chances Centre Carrières Centre Carrières International International Vie du campus Vie du campus Stories Stories Fondation HEC Fondation HEC Faculté et Recherche À propos À propos Corps professoral Corps professoral Départements Départements Centres Centres Chaires Chaires Knowledge Knowledge Grande Ecole
& Masters
Programme
Grande Ecole Programme
Grande Ecole
MSc International
Finance MSc International
Finance
MS et MSc MS et MSc Programmes
X-HEC Programmes
X-HEC
Doubles Diplômes
en Admission directe Doubles Diplômes
en Admission directe
Visiting students Visiting students Certificats Certificats Vie
Etudiante Vie
Etudiante
Programmes MBA MBA MBA EMBA EMBA TRIUM EMBA TRIUM EMBA Programme PhD Overview Overview HEC Difference HEC Difference Program details Program details Research areas Research areas HEC Community HEC Community Placement Placement Job Market Job Market Admissions Admissions Financing Financing Executive Education Executive Mastères Executive Mastères Certificats Executive Certificats Executive Programmes courts Executive Programmes courts Executive Online Online Executive MBA Executive MBA Formez vos équipes Formez vos équipes Summer School Youth Leadership Initiative Youth Leadership Initiative Summer programs Summer programs Admissions Admissions FAQ FAQ HEC Online En bref En bref Programme diplômant Programme diplômant Certificats Executive Certificats Executive MOOCs MOOCs
Faculté et Recherche

Which Audit Input Matters? The Benefits and Costs of Audit Engagement Composition

14 juin
2019
14H00
Jouy-en-Josas

Participer

Ajouter au calendrier
2019-06-14T14:00:00 2019-06-14T16:00:00 Which Audit Input Matters? The Benefits and Costs of Audit Engagement Composition Accounting and Management Control Speaker: Daniel Aobdia HEC Campus - Build.X - Room 118 Jouy-en-Josas

Accounting and Management Control

Speaker: Daniel Aobdia

HEC Campus - Build.X - Room 118

Abstract:

We exploit proprietary data from the Public Company Accounting Oversight Board (PCAOB) to analyze how a variety of characteristics regarding the composition of the audit and audit team are associated with audit quality measured via restatements and regulator-identified audit deficiencies. We find that more time spent prior to the final phase of the audit is associated with better audit quality, specifically when more time is spent by the core audit engagement team. We also decompose the time spent and experience characteristics of the core audit engagement team into the following roles: lead partner, engagement quality reviewer, and other experienced team members (comprised of other audit partners, directors, senior managers, and managers). We generally find that more time spent and more experience of experienced team members other than the lead partner are associated with better audit quality, and do not find such results for the lead partner. Some of the characteristics that improve audit quality are costly to the client, but not necessarily to the audit firm. Overall, our analysis highlights several cost-benefit tradeoffs to improving audit quality.

Participer

Ajouter au calendrier
2019-06-14T14:00:00 2019-06-14T16:00:00 Which Audit Input Matters? The Benefits and Costs of Audit Engagement Composition Accounting and Management Control Speaker: Daniel Aobdia HEC Campus - Build.X - Room 118 Jouy-en-Josas