Does age similarity between audit committee chair and engagement partner affect audit quality?

IF 3.3 Q1 BUSINESS, FINANCE Journal of International Accounting Auditing and Taxation Pub Date : 2025-01-09 DOI:10.1016/j.intaccaudtax.2025.100679

Salem Alhababsah , Alaa Alhaj-Ismail

引用次数: 0

Abstract

The psychology literature suggests that individuals who are similar in age are likely to be mentally connected and similarly minded, leading to better communication and efficient information sharing. Given that the relationship between audit committee (AC) and engagement partner (EP) involves extensive interactions and information sharing with the aim to protect the integrity of financial statements, this study seeks an answer as to whether age similarity between audit committee chair (ACC) and EP affects audit quality. Using the United Kingdom (UK) FTSE350 index between 2010 and 2018, we find that ACC–EP age similarity improves accruals quality and decreases the likelihood of restatements. Beyond its contribution to the literature, this study offers valuable contribution for practitioners to consider age gap between these two persons.

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来源期刊

Journal of International Accounting Auditing and Taxation BUSINESS, FINANCE-

CiteScore

4.50

自引率

3.80%

发文量

期刊介绍： The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.

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