New Research Examines The Audit Partner’s Contribution To Financial Reporting Quality

Author: Lorie Marsh

In a study titled "Audit Partner Tenure and Accounting Estimate Quality” Andy Imdieke and his co-authors examined 6,277 audited financial statements issued by banks between 2010 and 2019. Through a confidential source, the researchers obtained the name of the audit partner who led the audit and the number of years the partner served on the engagement. The focus of the study was the length of time in which the audit partner worked on the bank’s audit and the loan loss reserve that is estimated each year by the bank and evaluated by their auditor. The study is authored by Yadav Gopalan of Indiana University and the Federal Reserve Bank of St. Louis, Andrew Imdieke from the University of Notre Dame, Joseph Schroeder of Indiana University, and Sarah Stuber from Texas A&M University.

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