Auditing in the Era of Digital and Policy Uncertainties: The Effects of Auditor Knowledge and Client Bargaining Power on Audit Outcomes

Julkaisun otsikon käännös: Auditing in the Era of Digital and Policy Uncertainties: The Effects of Auditor Knowledge and Client Bargaining Power on Audit Outcomes

Tutkimustuotos: Doctoral ThesisCollection of Articles

Abstrakti

The goal of this doctoral dissertation is to better understand the effects of the external factors shaping the profession of auditing, particularly changes in digitalization, regulations, and macroeconomic policies. Specifically, this work consists of an introduction and three self-contained essays that, using empirical data and methods, study how external factors affect auditing, particularly how digitalization and regulations penetrate through auditor competences, and the policy uncertainty through client bargaining power. The first essay examines the relationship between audit partner expertise in client digitalization and audit fees. This study examines if clients value audit partners' expertise in client digitalization and whether they are willing to pay higher audit fees for such expertise. The second essay explores the importance of auditors' knowledge and skills over any specializations. Specifically, the essay focuses on the generic level of knowledge and technical competence of an auditor and how higher levels of knowledge and competence are reflected in subsequent career success and the quality of audits. The third essay examines the relationship between uncertainty regarding economic policy and audit fees, focusing on the client's bargaining power. The study explores whether auditors compromise on audit prices with their clients with high bargaining power during periods of high policy uncertainty.
Julkaisun otsikon käännösAuditing in the Era of Digital and Policy Uncertainties: The Effects of Auditor Knowledge and Client Bargaining Power on Audit Outcomes
AlkuperäiskieliEnglanti
PätevyysTohtorintutkinto
Myöntävä instituutio
  • Aalto-yliopisto
Valvoja/neuvonantaja
  • Niemi, Lasse, Vastuuprofessori
  • Jarva, Henry, Ohjaaja
  • Sihvonen, Jukka, Ohjaaja
Kustantaja
Painoksen ISBN978-952-64-0491-2
Sähköinen ISBN978-952-64-0492-9
TilaJulkaistu - 2021
OKM-julkaisutyyppiG5 Artikkeliväitöskirja

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