文章基本信息

标题：Audit Partner Characteristics: A Literature Review and Future Directions
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作者：Mohammed Degan ; Rohami Shafie ; Azharudin Ali 等
期刊名称：Academy of Strategic Management Journal
印刷版ISSN：1544-1458
出版年度：2021
卷号：20
期号：3
页码：1-9
语种：English
出版社：The DreamCatchers Group, LLC
摘要：This paper discusses the foregoing literature on the various characteristics of audit partners that may lead to an enhanced quality of audit. Prior studies suggest that academic research requires more focus on the level of individual auditors. Therefore, this paper focuses on audit partner characteristics as audit partners oversee the work of external auditors, and he/she is responsible for the consequences of the audit teams. The audit partner is a significant factor that can increase the quality of audit. Therefore, it is argued that their characteristics perform a primary role in providing high quality audit. However, previous studies show mixed and inconclusive results. Understanding this issue is very important to inform regulators and practitioners about the audit partner characteristics that can be used in improving the quality of audit. Finally, the paper recommends the firms to consider these characteristics as part of the important characteristics for improving their audit quality.
关键词：Audit Partner;Audit Partner Characteristics;Audit Quality