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Fair Value Audit Quality, Audit Partners’ Expertise, and In-house Specialists' Skills
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- Author(s) / Creator(s)
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SSHRC IDG awarded 2024:Our study contributes to the literature on the effect of audit partners’ expertise. Prior studies focus on audit firms and offices and cannot distinguish fair value expertise specific to audit partners from the richness of centralized fair value resources including the in-house valuation specialists. Our findings also shed light on the joint effect of audit partners' expertise and in-house specialists’ skills and are relevant to other areas that involve a similar collaboration process within audit firms such as IT and M&A. Beyond accounting, our study is broadly related to management and organization studies theorizing how different professionals compete in an organization. Finally, the findings can help audit firms improve the collaboration between different departments and inform standard setters in refining standards of fair value auditing.
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- Date created
- 2024-01-22
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- Type of Item
- Research Material
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- License
- ©️Song, Bohan. All rights reserved other than by permission. This document embargoed to those without UAlberta CCID until 2029.