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Auditor Type and Audit Quality Differences in Nonprofit Healthcare Organizations – U.S. Evidence

  • Dennis M. Lopez

    (The University of Texas at San Antonio)

  • Pamela C. Smith

    (The University of Texas at San Antonio)

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    The purpose of this paper is to explore audit quality in nonprofit healthcare organizations by investigating differences in audit report outcomes. Specifically, we examine the relationship between auditor type and auditor-disclosed internal control exceptions in Circular A-133 audits of U.S. nonprofit healthcare organizations. Our findings indicate audits of nonprofit healthcare organizations conducted by the Big Four CPA firms carry a lower likelihood of disclosing internal control exceptions (i.e., reportable conditions and material weaknesses) than are audits conducted by smaller CPA firms. This challenges the general contention from prior studies that the Big Four firms are better audit quality providers and indicates that the alleged superiority of Big Four firms in terms of audit quality may not be generalizable to all industry sectors.

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    Paper provided by College of Business, University of Texas at San Antonio in its series Working Papers with number 0107.

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    Length: 26 pages
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    Handle: RePEc:tsa:wpaper:0107
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    1. Paul M. Collier, 2008. "Stakeholder accountability: A field study of the implementation of a governance improvement plan," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(7), pages 933-954, September.
    2. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    3. López, Dennis M. & Peters, Gary F., 2010. "Internal control reporting differences among public and governmental auditors: The case of city and county Circular A-133 audits," Journal of Accounting and Public Policy, Elsevier, vol. 29(5), pages 481-502, September.
    4. Niamh M. Brennan & Jill Solomon, 2008. "Corporate governance, accountability and mechanisms of accountability: an overview," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(7), pages 885-906, September.
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