Audit partners’ workload from private firms and public clients’ audit quality
研究发现审计合伙人来自私企客户的工作量越大，其负责的上市公司审计质量越低，且该效应在合伙人自身工作量重、教育或经验不足、事务所培训投入少时更明显。
Prior research examining the impact of auditors’ workload on audit quality largely overlooks the workload from private clients. Employing a proprietary dataset of public and private firms in China, we examine whether partners’ workload from private clients impacts public firms’ audit quality. The results show that partners’ workload from private clients is associated with lower audit quality of listed firms. In additional analyses, we find that the negative association between partners’ workload from private clients and audit quality is stronger when partners face heavier workloads from listed clients, when audit partners lack sufficient education or experience, and when audit firms invest less in training.