Partner workload and audit quality: Does internal resource availability influence the relation? Event as iCalendar

(All events, All seminars, Accounting and Finance)

16 June 2017

9 - 10:30am

Venue: The University of Auckland Business School, Room 317, Level 3, Owen G Glenn Building, 12 Grafton Road


A heavy workload for engagement partners leads to less effective audits; the Center for Audit Quality and the Public Company Accounting Oversight Board cautioned on this negative impact of partner busyness. However, how the burden of heavy workloads can be mitigated has not been fully investigated despite its important implications. Thus, we investigate whether the internal resource availability attenuates the negative impact. For internal resources, we highlight the following: (1) the availability of higher-ranked personnel within an audit team and (2) the client-specific information accumulated within an audit firm due to a long relationship. Our results show that when a partner has two or more vice partners within a team or when the audit firm has a three-year or longer tenure for other clients, the increase of those other clients assigned to the partner does not jeopardize the audit quality for the current client. These results remain constant for a variety of robustness tests.



Dr. Tomomi Muramiya is an Associate Professor of Auditing at Kobe University, Japan (the publisher of The Japanese Accounting Review). Tomomi is one of the leading academic scholars of auditing in Japan. Her research focuses on audit quality, management forecasts and accounting conservatism. Tomomi has published in both Japanese and international refereed accounting and auditing journals including Journal of Contemporary Accounting and Economics, Journal of Business, Finance and Accounting, Japan Journal of Finance, Auditing, Contemporary Disclosure Research, and Accounting Progress. During her sabbatical leave in 2014, Tomomi was a visiting scholar at Boston College, where she has worked with Professor Sugata Roychowdhury on her research.

Tomomi regularly presents her research at international conferences, including American Accounting Association (AAA) meetings, International Symposium on Audit Research (ISAR), and European Accounting Association Annual Congress and Meeting. Tomomi also presents her research at seminars at universities in Indonesia, Japan, Spain, and the U.S. Tomomi has served as a program committee member for the 2014 FMA Asian Conference, and a scientific committee member of the 13th Asian Academic Accounting Association Annual Conference.

For more information contact:

John Lee
Ext: 85171