Auditors’ Joint Engagements and Audit Quality: Evidence from Italian Private Companies
研究了意大利私营企业中三位审计师联合审计时，合作强度对知识转移、审计师专业能力和审计质量的影响，发现合作越紧密审计质量越高。
Abstract This study examines the effect of auditors’ collaboration in joint audit engagements on knowledge transfer, auditor expertise, and audit outcomes. I employ a unique sample of Italian private companies whose financial statements are jointly audited by three individual auditors and use measures from the network literature to capture the intensity of interactions between these auditors. I find a positive association between several audit quality proxies and auditors’ collaboration in multiple joint engagements. My results suggest that auditors develop knowledge and contacts through collaboration which potentially leads to higher audit quality. Overall, my findings suggest that joint engagements facilitate knowledge transfer and increase auditor expertise.