The association between individual audit partners’ risk preferences and the composition of their client portfolios

Amir, Eli; Kallunki, Juha-Pekka; Nilsson, Henrik (2014-03-14)
 
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https://doi.org/10.1007/s11142-013-9245-8

Amir, Eli
Kallunki, Juha-Pekka
Nilsson, Henrik
Springer Nature
14.03.2014

Amir, E., Kallunki, JP. & Nilsson, H. The association between individual audit partners’ risk preferences and the composition of their client portfolios. Rev Account Stud 19, 103–133 (2014). https://doi.org/10.1007/s11142-013-9245-8

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© Springer Science+Business Media New York 2013. This is a post-peer-review, pre-copyedit version of an article published in Rev Account Stud. The final authenticated version is available online at https://doi.org/10.1007/s11142-013-9245-8.
https://rightsstatements.org/vocab/InC/1.0/
doi:https://doi.org/10.1007/s11142-013-9245-8
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Abstract

We explore whether audit partners’ attitude towards risk, as measured by their personal criminal convictions, are reflected in the composition of their client portfolios. Analyzing a unique dataset of Swedish audit partners’ criminal convictions, we find that the clients of audit partners with criminal convictions are characterized by greater financial, governance, and reporting risk than those of audit partners without criminal convictions. Also, clients of audit partners with criminal convictions pay larger audit fees, on average, than those of auditors without criminal convictions.

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