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Contemporary Accounting Research Vol. 43 No. 1 2026

Audit partner achievement drive and audit quality

Peter Clarkson1,2; Ru Gao3; Fang Hu4; Yi Xiang5

1 UQ Business School The University of Queensland Brisbane Australia · 2 Beedie School of Business Simon Fraser University Burnaby Canada · 3 The School of Management Huazhong University of Science and Technology Wuhan China · 4 The Department of Accounting, Finance and Economics Griffith University Brisbane Australia · 5 School of Accounting and Finance The Hong Kong Polytechnic University Hong Kong China

Abstract

In this study, we examine how achievement‐related tendencies are expressed in the professional auditing context, particularly through the interplay between the CEO and the audit partner. We use the facial width‐to‐height ratio (fWHR), a stable morphological trait widely applied in prior research, as a proxy for achievement drive. Using a sample of US audit partners from 2016 to 2019, we find that higher achievement drive is associated with enhanced audit quality, evidenced by fewer restatements and lower abnormal accruals. Auditors with higher achievement drive are also more likely to become industry experts, attain leadership positions, and achieve partnership status more quickly. Importantly, we find that high‐achievement‐drive audit partners are more inclined to assert dominance in negotiations, particularly when working with equally driven CEOs, leading to improved audit quality. Overall, our findings suggest that, when activated in auditing contexts, achievement‐oriented tendencies, as proxied by fWHR, are linked to higher audit quality.

DOI
10.1111/1911-3846.70012
Volume
43
Issue
1
Pages
69-100
Language
en
Sources
crossref openalex

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