IDEAS home Printed from https://ideas.repec.org/a/asi/aeafrj/v11y2021i1p90-103id2051.html
   My bibliography  Save this article

The Association between Audit Partner Busyness, Audit Partner Tenure, and Audit Efficiency

Author

Listed:
  • Nahla Abdulrahman Mohammed Raweh
  • Hasnah Kamardin
  • Mazrah Malik @ Malek
  • Abdulwahid Ahmed Hashed Abdullah

Abstract

The main purpose of this study is to provide evidence of how audit partner busyness and tenure are associated with audit efficiency. Based on a pooled OLS regression analysis of 232 observations from non-financial companies listed on the Omani capital market between 2013 and 2016, the results reveal no association between partner busyness and audit efficiency—although it does improve audit efficiency for clients of the Big 4 audit firms. Moreover, longer partner tenures are shown to significantly enhance audit efficiency. Given the lack of evidence currently available, this study reinforces the importance of examining audit outcomes at the level of audit partner, providing important insights into audit efficiency for regulators, companies, and auditors. Overall, this study is one of few presenting empirical evidence on the importance of the characteristics of partner incentives in the context of audit efficiency.

Suggested Citation

  • Nahla Abdulrahman Mohammed Raweh & Hasnah Kamardin & Mazrah Malik @ Malek & Abdulwahid Ahmed Hashed Abdullah, 2021. "The Association between Audit Partner Busyness, Audit Partner Tenure, and Audit Efficiency," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(1), pages 90-103.
    • Handle: RePEc:asi:aeafrj:v:11:y:2021:i:1:p:90-103:id:2051
    as

    Download full text from publisher

    File URL: https://archive.aessweb.com/index.php/5002/article/view/2051/3272
    Download Restriction: no
    File URL: https://archive.aessweb.com/index.php/5002/article/view/2051/7347
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:asi:aeafrj:v:11:y:2021:i:1:p:90-103:id:2051. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Robert Allen (email available below). General contact details of provider: https://archive.aessweb.com/index.php/5002/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.