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dc.contributor.advisorRautiainen Antti
dc.contributor.advisorZerni Mikko
dc.contributor.authorPitkänen, Jussi
dc.date.accessioned2016-02-11T06:42:19Z
dc.date.available2016-02-11T06:42:19Z
dc.date.issued2016
dc.identifier.otheroai:jykdok.linneanet.fi:1522121
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/48739
dc.description.abstractAuditing regulation has been under constant change in the recent decades and it seems to continue to evolve. The latest European Union regulation (537/2014) and directive (2014/56) require mandatory auditor rotation. However the auditing research is not unanimous how the rotation and audit quality are related and there are still issues that have not been studied at all. This study focuses on one of these unstudied issues by examining whether auditors‟ prior firm specific experience helps the auditors achieve higher quality audits when starting new engagements with previously familiar client. The theoretical framework is based on the research about the relationship between audit tenure and audit quality by Johnson et al. (2002); Geiger & Raghunandan (2002); Chen et al. 2008. In addition the analysis also takes into account other variables such as auditor and client size. The study is conducted by creating regression models and utilizing correlation analysis. The variables used are based on a large sample of Swedish companies over a ten year period. The quality is measured indirectly using modified auditing reports and amount of abnormal accruals as proxies for audit quality. The results indicate that auditors‟ prior experience does in fact increase the quality of audits during the first years of new engagements. However the models‟ coefficients of determination are rather low and therefore further analysis on the subject might be beneficial.
dc.format.extent1 verkkoaineisto (39 sivua)
dc.language.isoeng
dc.rightsJulkaisu on tekijänoikeussäännösten alainen. Teosta voi lukea ja tulostaa henkilökohtaista käyttöä varten. Käyttö kaupallisiin tarkoituksiin on kielletty.fi
dc.rightsThis publication is copyrighted. You may download, display and print it for Your own personal use. Commercial use is prohibited.en
dc.titleAudit quality : the effect of prior experience
dc.identifier.urnURN:NBN:fi:jyu-201602111542
dc.type.ontasotPro gradufi
dc.type.ontasotMaster's thesisen
dc.contributor.tiedekuntaKauppakorkeakoulufi
dc.contributor.tiedekuntaSchool of Business and Economicsen
dc.contributor.laitosTaloustieteetfi
dc.contributor.laitosBusiness and Economicsen
dc.contributor.yliopistoUniversity of Jyväskyläen
dc.contributor.yliopistoJyväskylän yliopistofi
dc.contributor.oppiaineLaskentatoimifi
dc.contributor.oppiaineAccountingen
dc.date.updated2016-02-11T06:42:19Z
dc.rights.accesslevelopenAccessfi
dc.contributor.oppiainekoodi20421
dc.subject.ysoauditointi
dc.subject.ysotilintarkastus
dc.subject.ysolaatu


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