Construct · 1 fields · 1 citations

individual auditor effects: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
individualauditor effects1 CONSTRUCTIndividual auditorGUL · AUDITING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Auditing

systematic differences in audit quality attributable to the individual signing auditor rather than the audit firm.

In auditing, individual auditor effects refers to systematic differences in audit quality attributable to the individual signing auditor rather than the audit firm. This meaning comes from Gul (2013) in The Accounting Review.[1]

Unit
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Nearby constructs

audit quality1 fields · 1 citationsanchor · a standalone constructaudit1 fields · 2 citationsanchor · a standalone constructquality6 fields · 13 citationsjingle · one name, six constructs

References

  1. Gul, F. A., Wu, D., & Yang, Z. (2013). Do Individual Auditors Affect Audit Quality? Evidence from Archival Data. The Accounting Review, 88(6), 1993-2023. https://doi.org/10.2308/accr-50536

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