 Does Practitioner Research Help Auditors to Provide Higher Audit Quality and Improve their Reputation?Benedikt Downar, Jürgen Ernstberger, Christopher Koch and Martin Prott European Accounting Review, 2022, vol. 31, issue 5, 1059-1088 Abstract: This paper investigates why auditors engage in practitioner research and whether these auditors subsequently provide higher audit quality and increase their reputation. Based on the theory of domain learning as well as insights from interviews, we argue that engaging in practitioner research could help auditors to acquire expertise relevant for performing the audit. Further, we draw on signaling theory and argue that this engagement might also contribute to the development of auditors’ reputation. We use the German setting for our study, where many auditors write professional articles, books, and book chapters. We observe that various motivational and support factors are important determinants for writing publications. We find that having prior publications is associated with higher audit quality, i.e. lower absolute discretionary accruals and a lower likelihood of restatements. Finally, we provide indications that having prior publications helps auditors to develop their reputation, i.e. achieving growth in their client portfolio. Date: 2022 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:taf:euract:v:31:y:2022:i:5:p:1059-1088 Ordering information: This journal article can be ordered from DOI: 10.1080/09638180.2022.2103013 Access Statistics for this article European Accounting Review is currently edited by Laurence van Lent More articles in European Accounting Review from Taylor & Francis Journals |
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