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The Effect of Auditor Educational Characteristics on Audit Quality

Project Title: The Effect of Auditor Educational Characteristics on Audit Quality

PI: Jenny Chu (CJBS), Annita Florou (KCL) and Peter Pope (LSE)

Project Period: January 2016 - TBD

In this project we plan to examine the effect of auditor educational characteristics on audit quality. In doing so, we exploit an unusual (and possibly unique) characteristic of the audit profession in the U.K., whereby accounting professional bodies do not require entrants to the profession to have an accredited university degree in accounting. We also exploit a second institutional feature of the UK (and Europe) whereby under The European Communities (Statutory Audits) (Directive 2006/43/EC) Regulations 2010 the individual audit partner signing the audit report has to be named.