The Association between the Contagion Effect of Low-quality Audits and Lead Auditors’ Characteristics-Evidence from Taiwan

Abstract

This study examines the relation between the audit failure of lead auditors and his/her own characteristics With the work experience of auditing the lead auditors will learn a lot of knowledge so they become moderately experienced or advance to be industry specialists Thus if the company is audited by these lead auditors the audit quality of auditor report is high and the contagion of low-quality audits is lower I employ the sample of Taiwanese listed companies audited by Big 4 audit firms from 2003 to 2015 The results show that if lead auditors are moderately-experienced or have industry expertise they can reduce the contagion effect of low-quality audits

Date of Award	2019
Original language	English
Supervisor	Yu-Ting Hsieh (Supervisor)