Managerial Ability and Audit Outcomes

Faizul Haque, Prem Puwanenthiren, Md Samsul Alam, Sivathaasan Nadarajah, Centre for Research in Accounting, Department of Accounting, Southampton Business School, University of Southampton, School of Finance and Accounting, Westminster Business School, University of Westminster, Derby Business School, University of Derby, Department of Accounting, Finance and Economics, Griffith Business School, Griffith University

Journal of Accounting, Auditing & Finance

Published online on April 22, 2025

Abstract

Journal of Accounting, Auditing & Finance, Volume 41, Issue 2, Page 636-675, April 2026.
We examine the role of client firms’ managerial ability in audit outcomes, encompassing financial restatements, opinions on internal controls, audit fees, audit effort, and the likelihood of receiving a going-concern opinion. Using a sample of 35,252 firm-...