6533b827fe1ef96bd12864f2
RESEARCH PRODUCT
Academic Practitioner Auditors
Martin ProttJürgen ErnstbergerChristopher Kochsubject
HistoryPolymers and Plasticsbusiness.industryAudit evidenceAccountingChief audit executiveAudit planAuditPublic relationsPerformance auditIndustrial and Manufacturing EngineeringInternal auditJoint auditInformation technology auditBusiness and International Managementbusinessdescription
Academic practitioner auditors engage in academic research on top of their audit activities. Based on constructive learnings theory and evidence-based management theory, we argue that engaging in research helps lead auditors to deliver higher audit quality. Moreover, we expect that this engagement enables lead auditors to develop their professional reputation and, hence, to generate higher audit fees. Using data from Germany, where lead auditors frequently engage in research, we find empirical evidence for these conjectures. Our study contributes to the current AAA and AICPA debate about the value of bridging the gap between academia and audit practice.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2016-01-01 | SSRN Electronic Journal |