John Christian Langli

Langli, John Christian (2017)

The great tragedy of science - the slaying of a beautiful hypothesis by an ugly fact: The efficient market hypothesis and stock return predictability.

Bjørndal, Mette Helene; Gjesdal, Frøystein & Mjøs, Aksel (red.). Finance in Society: An Anthology in Honour of Thore Johnsen

Che, Limei; Langli, John Christian & Svanstrøm, Tobias (2017)

Education, Experience, and Audit Effort

Auditing Doi: 10.2308/ajpt-51896

This paper examines how audit effort, measured by the estimated number of audit hours used to perform the clients' audits, is associated with engagement partners' formal education, continuing professional education (CPE), and professional experience. Although the literature provides considerable evidence for the determinants of audit fees, our understanding of how audit effort is related to these partner characteristics is limited. The aim of this paper is to shed light on partner specific factors that may influence how much audit effort they and their team members exert. Using a sample of 1,738 unique partners and 178,770 client-year observations, we find evidence that auditors with a master's degree exert more effort than those with a bachelor's degree. We also find a positive relation between audit effort and CPE. The relation between audit effort and professional experience is non-linear: the least experienced auditors put in the least effort, moderately experienced auditors exert the most effort, while the effort level of the most experienced auditors is in between. We also document that the accuracy of going concern modified audit reports is higher for more knowledgeable auditors.

Langli, John Christian (2016)

Resultatføring av inntekter og kostnader før og etter fravalg av revisor i små AS : tyder utviklingen på økte skatteunndragelser?

Praktisk økonomi og finans, 32 [i.e. 33](2), s. 200- 215. Doi: 10.18261/issn.1504-2871-2016-02-09

Langli, John Christian & Che, Limei (2016)

Har fravalg av revisor ført til dårligere finansieringsvilkår?

Praktisk økonomi og finans, 32 [i.e. 33](1), s. 111- 125. Doi: 10.18261/issn.1504-2871-2016-01-12

En rekke aksjeselskaper (ASer) valgte bort revisor i 2011. Dersom fravalget av revisor påvirket bankenes eller kreditorenes risikovurdering, er det rimelig å forvente at selskapene som valgte bort revisor vil få høyere lånerente eller dårligere tilgang til kreditt etter fravalget. Vi undersøker utviklingen fra 2010 til 2012 for ASer som kvalifiserte for fravalg i 2011. Resultatene er entydige. Vi finner ingen tegn til negative finansieringseffekter for de som valgte bort revisor i 2011 sammenliknet med de som beholdt revisor.

Che, Limei & Langli, John Christian (2015)

Governance Structure and Firm Performance in Private Family Firms

Journal of Business Finance & Accounting, 42(9), s. 1216- 1250. Doi: 10.1111/jbfa.12170

Che, Limei & Langli, John Christian (2017)

Audit Quality and Partner Wealth

[Academic lecture]. Ninth European Auditing Research Network Symposium 2017.

Che, Limei; Hope, Ole-Kristian & Langli, John Christian (2017)

Does the Big-4 Effect Exist in Private-Client Segment? Evidence from Audit-Partner – Auditee Pair Switches

[Academic lecture]. Ninth European Auditing Research Network Symposium 2017.

Langli, John Christian & Willekens, Marleen (2017)

Tax Avoidance, Ownership Patterns and High-Quality Auditing in Private Firms.

[Academic lecture]. EARNet 2017.

Che, Limei & Langli, John Christian (2017)

Audit Quality and Partner Wealth

[Academic lecture]. The 40th European Accounting Association (EAA) Annual Congress.

Che, Limei; Hope, Ole-Kristian & Langli, John Christian (2016)

Does the Big-4 Effect Exist? Evidence from Audit-Partner Switches

[Academic lecture]. NHH mini-conference.