Gordon Mwintome

• Mwintome, Gordon; Agana, Joseph & Zamore, Stephen (2023). Audit partner attributes and key audit matters readability. Journal of Applied Accounting Research. ISSN 0967-5426. doi: 10.1108/JAAR-01-2023-0009. Vis sammendrag

  Purpose The authors examine the association between two important audit partner characteristics and the readability of key audit matters (KAMs) disclosed in the audit reports. Specifically, the authors examine how the readability of KAMs is associated with audit partner tenure and workload. Design/methodology/approach The authors conduct the study in the audit context of Norway and applied the Flesch reading ease scale to measure the readability levels of reported KAMs in the audit reports of companies listed on the Oslo Stock Exchange. Panel data estimation techniques are applied in estimating how partner tenure and workload are associated with the readability of KAMs. In addition, several robustness tests including different measures of KAMs readability and subsample analyses are performed. Findings The authors find that audit partner tenure and workload have significant associations with the level of KAMs readability. Specifically, the results show that the reported KAMs become more readable as the audit partner tenure increases but are less readable for partners with more workload. These results appear stronger in subsamples of KAMs typically noted to be more complex and associated with higher risks. Research limitations/implications As KAMs represent the most significant issues in financial statements audit, these results provide important insights to stakeholders on the potential impact of audit partner tenure and workload on KAMs readability. Less readable KAMs could derail stakeholders' desire to bridge the information gap between auditors and users of the audit report. The uniqueness of this study lies in its focus on audit partner characteristics as opposed to the audit firm. Practical implications Excessive audit partner workload impairs KAMs readability. Originality/value As KAMs represent the most significant issues in financial statements audit, these results provide important insights to stakeholders on the potential impact of audit partner tenure and workload on KAMs readability. Less readable KAMs could derail stakeholders' desire to bridge the information gap between auditors and users of the audit report. The uniqueness of this study lies in its focus on audit partner characteristics as opposed to the audit firm.

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• Mwintome, Gordon; Mersland, Roy; Zamore, Stephen; Agana, Joseph & Nyarko, Samuel Anokye (2021). Agency conflicts and the demand for perceived audit quality in microfinance institutions.
• Mwintome, Gordon; Zamore, Stephen; Agana, Joseph; Mersland, Roy & Anokye, Samuel (2021). Ownership, Institutional Factors and Auditor Choice in Developing Countries.
• Mwintome, Gordon; Anna, Alon; Zamore, Stephen & Agana, Joseph (2021). Understanding the determinants of Key Audit Matters.
• Mwintome, Gordon; Zamore, Stephen; Agana, Joseph; Mersland, Roy & Anokye, Samuel (2021). Governance, Institutional Quality and Auditor Choice in Emerging Markets.
• Mwintome, Gordon; Alon, Anna; Zamore, Stephen & Agana, Joseph (2021). Determinants of Key Audit Matters: Governance and auditor attributes.
• Mwintome, Gordon; Zamore, Stephen; Agana, Joseph; Nyarko, Samuel Anokye & Mersland, Roy (2020). Auditor Choice and its Implications for Hybrid Organizations.
• Mwintome, Gordon & Alon, Anna (2022). Essays on Auditor Choice and Audit Disclosures. Print: 07 Media.

Se alle arbeider i Cristin