Read the Introduction in the following research article:

Kallunki, Kallunki, Niemi, and Nilsson. 2019. IQ and Audit Quality: Do Smarter Auditors Deliver Better Audits? Contemporary Accounting Research 36(3): 13731416.

Answer the following questions briefly (about 15 sentences) based on the introduction

1. What is the article about? (Main research question)

2. Why is this important? (How they motivate the study)

3. What kind of data they use?

4. What is/are the main finding(s)?

5. What is new/unique in this study compared the previous once? What new it provides? (main contribution)

6. For whom is this study important/interesting? (Practical implication)