The impact of auditor social connection on the personal performance

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Abstract

This study aims to explore whether individual auditors’ participation in auditor associations and social groups has an impact on their business performance and integrates relevant domestic and foreign literature as a basis to discuss the development of this research hypotheses. This study explores the impact of auditor social connection on personal performance. This study explores whether the participation of individual auditor accountant associations and social organizations will affect the market share from 2016 to 2019 in Taiwan listed companies and the impact of auditor social connection on high-tech industries and auditor social connection on non-high-tech industries. The results show that auditor social connection can increase the market share, and the social network and market share of personal auditors in the high-tech industries are positive and significant, representing that auditors in high-tech industries can increase personal performance through social connection. The results show that participating in an accountant association can increase market share more than participating in a social organization. Auditors in the high-tech industries are also positive and significant, which can increase market share. Furthermore, the results find that the lead or coordinating audit partner can increase personal performance more than no lead or coordinating audit partner.

Keywords: Social Connection, Individual Auditors, Market Share

Authors’ individual contribution: Conceptualisation — T.-C.W., C.-W.K.C., and Z.-Q.H.; Methodology — T.-C.W., C.-W.K.C., and Z.-Q.H.; Formal Analysis — T.-C.W., C.-W.K.C., and Z.-Q.H.; Investigation — T.-C.W., C.-W.K.C., and Z.-Q.H.; Writing — Original Draft — T.-C.W., C.-W.K.C., and Z.-Q.H.; Writing — Review & Editing — T.-C.W., C.-W.K.C., and Z.-Q.H.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: A10, G30, M42

Received: 07.03.2023
Accepted: 27.06.2023
Published online: 29.06.2023

How to cite this paper: Weng, T.-C., Chen, C.-W. K., & Hong, Z.-Q. (2023). The impact of auditor social connection on the personal performance [Special issue]. Corporate Ownership & Control, 20(3), 292–304. https://doi.org/10.22495/cocv20i3siart5