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The association between individual audit partners’ risk preferences and the composition of their client portfolios

Author

Listed:
  • Eli Amir

    (Tel Aviv University
    City University of London)

  • Juha-Pekka Kallunki

    (University of Oulu)

  • Henrik Nilsson

    (Stockholm School of Economics)

Abstract

We explore whether audit partners’ attitude towards risk, as measured by their personal criminal convictions, are reflected in the composition of their client portfolios. Analyzing a unique dataset of Swedish audit partners’ criminal convictions, we find that the clients of audit partners with criminal convictions are characterized by greater financial, governance, and reporting risk than those of audit partners without criminal convictions. Also, clients of audit partners with criminal convictions pay larger audit fees, on average, than those of auditors without criminal convictions.

Suggested Citation

  • Eli Amir & Juha-Pekka Kallunki & Henrik Nilsson, 2014. "The association between individual audit partners’ risk preferences and the composition of their client portfolios," Review of Accounting Studies, Springer, vol. 19(1), pages 103-133, March.
    • Handle: RePEc:spr:reaccs:v:19:y:2014:i:1:d:10.1007_s11142-013-9245-8
    DOI: 10.1007/s11142-013-9245-8
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    Keywords

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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law

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