Auditor workload compression and busy season portfolio changes – U.S. evidence

Dennis López () and Marshall Pitman
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Dennis López: UTSA

Working Papers from College of Business, University of Texas at San Antonio

Abstract: The purpose of this study is to investigate the impact of auditor workload compression on the likelihood of changes to the busy season client portfolio of an audit firm. Using the local offices of the Big-N firms as the unit of analysis, we find evidence of a positive association between workload compression and the likelihood of changes to the busy season client portfolio. We also find evidence of a positive association between auditor-client misalignment and the likelihood of such changes. The results for our auditor risk proxies are consistent with prior studies, in support that auditors with greater levels of risk in their portfolios are more likely to engage in busy season client turnover. By using alternative research methods and considering previously overlooked variables, this study sheds new light on the factors influencing the portfolio management decisions of auditors. Length: 27 pages

Keywords: audit fees; auditor change; auditor risk; auditor switch; Big-N firms; busy season; client portfolio management; December year-end; earnings management; workload compression; United States of America (search for similar items in EconPapers)
Date: 2013-07-05
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