{"id":"https://openalex.org/W4381740335","doi":"https://doi.org/10.2308/ajpt-2020-119","title":"Accounting Personnel Quality, Audit Risk, and Auditor Responses","display_name":"Accounting Personnel Quality, Audit Risk, and Auditor Responses","publication_year":2023,"publication_date":"2023-06-23","ids":{"openalex":"https://openalex.org/W4381740335","doi":"https://doi.org/10.2308/ajpt-2020-119"},"language":"en","primary_location":{"id":"doi:10.2308/ajpt-2020-119","doi":"https://doi.org/10.2308/ajpt-2020-119","is_oa":false,"landing_page_url":"https://doi.org/10.2308/ajpt-2020-119","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Auditing: A Journal of Practice &amp; Theory","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.3665535","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5034924608","display_name":"Ferdinand A. Gul","orcid":"https://orcid.org/0000-0001-8260-1472","observed_orcids":["https://orcid.org/0000-0001-8260-1472"]},"institutions":[{"id":"https://openalex.org/I149704539","display_name":"Deakin University","ror":"https://ror.org/02czsnj07","country_code":"AU","type":"education","lineage":["https://openalex.org/I149704539"]},{"id":"https://openalex.org/I174025329","display_name":"University of the Sunshine Coast","ror":"https://ror.org/016gb9e15","country_code":"AU","type":"education","lineage":["https://openalex.org/I174025329"]},{"id":"https://openalex.org/I84339108","display_name":"Sunway University","ror":"https://ror.org/04mjt7f73","country_code":"MY","type":"education","lineage":["https://openalex.org/I84339108"]}],"countries":["AU","MY"],"is_corresponding":false,"raw_author_name":"Ferdinand A Gul","raw_affiliation_strings":["Deakin University, Australia","Sunway University","University of the Sunshine Coast"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Deakin University, Australia","institution_ids":["https://openalex.org/I149704539"]},{"raw_affiliation_string":"Sunway University","institution_ids":["https://openalex.org/I84339108"]},{"raw_affiliation_string":"University of the Sunshine Coast","institution_ids":["https://openalex.org/I174025329"]}]},{"author_position":"middle","author":{"id":null,"display_name":"Bin Lin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I157773358","display_name":"Sun Yat-sen University","ror":"https://ror.org/0064kty71","country_code":"CN","type":"education","lineage":["https://openalex.org/I157773358"]},{"id":"https://openalex.org/I4400600959","display_name":"Nanfang College Guangzhou","ror":"https://ror.org/04vrxqg89","country_code":"CN","type":"education","lineage":["https://openalex.org/I4400600959"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Bin Lin","raw_affiliation_strings":["Sun Yat-sen University (SYSU), Guangzhou, Guangdong, China","Nanfang College","Sun Yat-sen University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sun Yat-sen University (SYSU), Guangzhou, Guangdong, China","institution_ids":["https://openalex.org/I157773358"]},{"raw_affiliation_string":"Nanfang College","institution_ids":["https://openalex.org/I4400600959"]},{"raw_affiliation_string":"Sun Yat-sen University","institution_ids":["https://openalex.org/I157773358"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5073340310","display_name":"Zhifeng Yang","orcid":"https://orcid.org/0000-0002-2005-3842","observed_orcids":["https://orcid.org/0000-0002-2005-3842"]},"institutions":[{"id":"https://openalex.org/I59553526","display_name":"Stony Brook University","ror":"https://ror.org/05qghxh33","country_code":"US","type":"education","lineage":["https://openalex.org/I59553526"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Zhifeng Yang","raw_affiliation_strings":["Stony Brook University, Health Science Center, Level 3, Room 043, Stony Brook, NY 11794-8322, United States","Stony Brook University, SUNY"],"raw_orcid":"https://orcid.org/0000-0002-2005-3842","affiliations":[{"raw_affiliation_string":"Stony Brook University, Health Science Center, Level 3, Room 043, Stony Brook, NY 11794-8322, United States","institution_ids":["https://openalex.org/I59553526"]},{"raw_affiliation_string":"Stony Brook University, SUNY","institution_ids":["https://openalex.org/I59553526"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5100402876","display_name":"Min Zhang","orcid":"https://orcid.org/0000-0002-0905-9303","observed_orcids":["https://orcid.org/0000-0002-0905-9303","https://orcid.org/0000-0001-8397-385X","https://orcid.org/0000-0003-4128-3804"]},"institutions":[{"id":"https://openalex.org/I78988378","display_name":"Renmin University of China","ror":"https://ror.org/041pakw92","country_code":"CN","type":"education","lineage":["https://openalex.org/I78988378"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Min Zhang","raw_affiliation_strings":["Renmin University of China - School of Business, Beijing, China","Renmin University of China"],"raw_orcid":"https://orcid.org/0000-0001-8397-385X","affiliations":[{"raw_affiliation_string":"Renmin University of China - School of Business, Beijing, China","institution_ids":["https://openalex.org/I78988378"]},{"raw_affiliation_string":"Renmin University of China","institution_ids":["https://openalex.org/I78988378"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5047453806","display_name":"Haoran Zhu","orcid":"https://orcid.org/0009-0007-0250-3778","observed_orcids":["https://orcid.org/0009-0007-0250-3778"]},"institutions":[{"id":"https://openalex.org/I3045169105","display_name":"Southern University of Science and Technology","ror":"https://ror.org/049tv2d57","country_code":"CN","type":"education","lineage":["https://openalex.org/I3045169105"]},{"id":"https://openalex.org/I889458895","display_name":"University of Hong Kong","ror":"https://ror.org/02zhqgq86","country_code":"HK","type":"education","lineage":["https://openalex.org/I889458895"]}],"countries":["CN","HK"],"is_corresponding":false,"raw_author_name":"Haoran Zhu","raw_affiliation_strings":["The University of Hong Kong - Faculty of Business and Economics, Pokfulam Road, Hong Kong, China","Southern University of Science and Technology"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The University of Hong Kong - Faculty of Business and Economics, Pokfulam Road, Hong Kong, China","institution_ids":["https://openalex.org/I889458895"]},{"raw_affiliation_string":"Southern University of Science and Technology","institution_ids":["https://openalex.org/I3045169105"]}]}],"institutions":[],"countries_distinct_count":5,"institutions_distinct_count":9,"corresponding_author_ids":["https://openalex.org/A5073340310"],"corresponding_institution_ids":["https://openalex.org/I59553526"],"apc_list":null,"apc_paid":null,"fwci":9.3138,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.97617231,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":99},"biblio":{"volume":"43","issue":"1","first_page":"125","last_page":"149"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-risk","display_name":"audit risk","score":0.8209999799728394},{"id":"https://openalex.org/keywords/audit-fees","display_name":"audit fees","score":0.8190000057220459},{"id":"https://openalex.org/keywords/audit-adjustments","display_name":"audit adjustments","score":0.9760000109672546},{"id":"https://openalex.org/keywords/auditor-response","display_name":"auditor response","score":0.6439999938011169},{"id":"https://openalex.org/keywords/human-capital-theory","display_name":"human capital theory","score":0.7979999780654907},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.49399998784065247}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7996188402175903},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7818323373794556},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7325335144996643},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.5944344997406006},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.5501424670219421},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.512561559677124},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.5033623576164246},{"id":"https://openalex.org/C198720655","wikidata":"https://www.wikidata.org/wiki/Q1576748","display_name":"Walk-through test","level":5,"score":0.48926255106925964},{"id":"https://openalex.org/C27504089","wikidata":"https://www.wikidata.org/wiki/Q2602080","display_name":"Audit risk","level":3,"score":0.48473235964775085},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.4697587490081787},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.4616727828979492}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.2308/ajpt-2020-119","doi":"https://doi.org/10.2308/ajpt-2020-119","is_oa":false,"landing_page_url":"https://doi.org/10.2308/ajpt-2020-119","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Auditing: A Journal of Practice &amp; Theory","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.3665535","doi":"https://doi.org/10.2139/ssrn.3665535","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3665535","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:figshare.com:article/25728483","doi":null,"is_oa":true,"landing_page_url":"https://figshare.com/articles/journal_contribution/Accounting_Personnel_Quality_Audit_Risk_and_Auditor_Responses/25728483","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Text"}],"best_oa_location":{"id":"doi:10.2139/ssrn.3665535","doi":"https://doi.org/10.2139/ssrn.3665535","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3665535","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[{"score":0.4156000018119812,"id":"https://metadata.un.org/sdg/4","display_name":"Quality education"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":64,"referenced_works":["https://openalex.org/W18210229","https://openalex.org/W632917577","https://openalex.org/W1172863614","https://openalex.org/W1603811794","https://openalex.org/W1982378713","https://openalex.org/W1993857279","https://openalex.org/W2000909712","https://openalex.org/W2014556205","https://openalex.org/W2045740269","https://openalex.org/W2050930800","https://openalex.org/W2055418603","https://openalex.org/W2059520058","https://openalex.org/W2067819835","https://openalex.org/W2075288496","https://openalex.org/W2094384611","https://openalex.org/W2104106937","https://openalex.org/W2115747715","https://openalex.org/W2123465188","https://openalex.org/W2133768827","https://openalex.org/W2143838375","https://openalex.org/W2168120868","https://openalex.org/W2176195673","https://openalex.org/W2285903648","https://openalex.org/W2523096982","https://openalex.org/W2579700189","https://openalex.org/W2736387693","https://openalex.org/W2761543624","https://openalex.org/W2892357217","https://openalex.org/W2912318030","https://openalex.org/W2947065681","https://openalex.org/W2974495098","https://openalex.org/W2977751769","https://openalex.org/W2995047675","https://openalex.org/W3121143499","https://openalex.org/W3121149320","https://openalex.org/W3121348740","https://openalex.org/W3121356837","https://openalex.org/W3121379018","https://openalex.org/W3121545506","https://openalex.org/W3122176367","https://openalex.org/W3122411233","https://openalex.org/W3122547505","https://openalex.org/W3122754712","https://openalex.org/W3122760969","https://openalex.org/W3122787054","https://openalex.org/W3122812581","https://openalex.org/W3123208438","https://openalex.org/W3123590105","https://openalex.org/W3123770750","https://openalex.org/W3124044553","https://openalex.org/W3124266807","https://openalex.org/W3124321936","https://openalex.org/W3124410553","https://openalex.org/W3124604472","https://openalex.org/W3124784326","https://openalex.org/W3124977184","https://openalex.org/W3125026012","https://openalex.org/W3125310620","https://openalex.org/W3125751660","https://openalex.org/W3176073585","https://openalex.org/W3201921201","https://openalex.org/W3206192058","https://openalex.org/W4206371701","https://openalex.org/W4385197625"],"related_works":["https://openalex.org/W4409981139","https://openalex.org/W3186791480","https://openalex.org/W4411675683","https://openalex.org/W7128228086","https://openalex.org/W4394798923","https://openalex.org/W4205325274","https://openalex.org/W7217028207","https://openalex.org/W3124496159","https://openalex.org/W4379387750","https://openalex.org/W2609367538"],"abstract_inverted_index":{"SUMMARY":[0],"This":[1],"study":[2],"draws":[3],"on":[4,16],"human":[5],"capital":[6],"theory":[7],"to":[8,53,84,104],"measure":[9],"the":[10,23,27,71,122],"quality":[11],"of":[12,26,35,66,74,125,132],"accounting":[13,30,60,75,108,127],"personnel":[14,31,61,76,128],"based":[15],"their":[17],"education":[18,24,72,111,123],"level":[19,25,65,73,124],"and":[20,49,77,93,135],"investigate":[21],"whether":[22],"client":[28],"firm\u2019s":[29],"affects":[32,129],"auditors\u2019":[33,130],"assessment":[34,131],"audit":[36,40,55,78,105,133,136],"risk":[37,134],"by":[38],"examining":[39],"outcomes.":[41,137],"It":[42],"shows":[43],"that":[44,121],"auditors":[45],"charge":[46],"higher":[47],"fees":[48,79],"are":[50,113],"more":[51,101],"likely":[52],"make":[54],"adjustments":[56],"for":[57],"companies":[58,106],"whose":[59,107],"have":[62],"a":[63,94],"lower":[64],"education.":[67],"The":[68],"relationship":[69],"between":[70],"(audit":[80],"adjustments)":[81],"is":[82],"robust":[83],"an":[85,89],"instrumental":[86],"variable":[87],"model,":[88],"entropy":[90],"balancing":[91],"approach,":[92],"difference-in-differences":[95],"analysis.":[96],"Audit":[97],"firms":[98],"strategically":[99],"assign":[100],"experienced":[102],"partners":[103],"personnel\u2019s":[109],"average":[110],"levels":[112],"relatively":[114],"low.":[115],"Taken":[116],"together,":[117],"these":[118],"findings":[119],"suggest":[120],"clients\u2019":[126],"JEL":[138],"Classifications:":[139],"M40;":[140],"M42;":[141],"J01;":[142],"J24.":[143]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":9},{"year":2023,"cited_by_count":2}],"updated_date":"2026-10-27T15:51:10.671819","created_date":"2023-06-24T00:00:00"}
