Auditor University Education: Does it Matter?

We examine the implications of auditor education for audit quality and pricing. exploit a novel institutional setting in UK, where auditors major many different degrees at university signing are identifiable. Using hand-collected data large sample auditors, we establish two main findings. First, whose have quantitative orientation associated with higher accruals fees than those more qualitative degrees. Second, directly relevant to accounting also increased relative unrelated subjects. Overall, our study provides evidence that heterogeneity is divergent outcomes.