IQ and Audit Quality: Do Smarter Auditors Deliver Better Audits?
This study examines the role of an individual auditor's cognitive ability in delivering high-quality audits. Our results from analyzing archival data from Sweden show that audit partners' IQ scores obtained from psychological tests are positively associated with going-concern audit reporti...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Wiley-Blackwell
2019
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| Online Access: | View Fulltext in Publisher |