Is auditors' migration status associated with their performance?

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dc.contributor.authorLi, K.
dc.contributor.authorHe, W.
dc.contributor.authorSi, Y.
dc.date.issued2024
dc.descriptionOnlinePubl
dc.description.abstractWe investigate whether audit quality is associated with auditors’ migration status at the time of their entry to the job market after obtaining their academic degrees. Moving from less (more) to more (less) economically developed regions is termed as upward (downward) migration. Using a large sample of auditors in China, we find that upwards (downwards) migrating auditors tend to deliver higher quality (lower quality) audits than nonmigrating auditors. The association between migration status and audit quality varies predictably with auditor and client characteristics. Upwards migrating auditors are more successful in their career development than local auditors, and investors and clients appear to understand the varying audit quality provided by migrating auditors. Overall, our results are consistent with the hypothesis that employers underestimate (overestimate) the ability of upwards (downwards) migrating graduates in the recruitment process.
dc.description.statementofresponsibilityWen He, Chao Kevin Li, Yi Si
dc.identifier.citationThe European Accounting Review, 2024; 2384379-1-2384379-27
dc.identifier.doi10.1080/09638180.2024.2384379
dc.identifier.issn0963-8180
dc.identifier.issn0963-8180
dc.identifier.orcidLi, K. [0000-0002-6769-8242]
dc.identifier.urihttps://hdl.handle.net/2440/142189
dc.language.isoen
dc.publisherTaylor and Francis Group
dc.rights© 2024 European Accounting Association
dc.source.urihttps://doi.org/10.1080/09638180.2024.2384379
dc.subjectAuditor; Audit quality; Migration; Audit partner; Graduates
dc.titleIs auditors' migration status associated with their performance?
dc.typeJournal article
pubs.publication-statusPublished online

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