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The association between individual audit partners’ risk preferences and the composition of their client portfolios |
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| Authors: | Eli Amir Juha-Pekka Kallunki Henrik Nilsson |
| Institution: | 1. Recanati Graduate School of Management, Tel Aviv University, 69978, Tel Aviv, Israel 2. City University of London, London, UK 3. Department of Accounting, University of Oulu, P.O. Box 4600, 90014, Oulu, Finland 4. Department of Accounting, Stockholm School of Economics, P.O. Box 6501, 113 83, Stockholm, Sweden |
| 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. |
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