Two Sides of the Same Coin: The Good and Bad of Alumni Affiliation during Auditor Evidence Collection

Christine E. Earley, Stephen G. Kuselias, Nikki L. MacKenzie
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Abstract

ABSTRACT Regulators and researchers express concern about auditors who leave their firms for employment at their clients, due to lingering relationships which might represent a threat to audit quality. These relationships could negatively impact audit quality through undue influences of the client personnel on auditor judgment. We examine how these relationships influence novice auditors during evidence collection. Understanding the effects of alumni affiliation on evidence collection is important because undiscovered issues at this phase may go unaddressed, potentially hurting audit quality. Contrary to most research findings, we find that alumni affiliation can benefit the audit by increasing auditors’ evidence collection. However, we also find, when auditors become depleted, the benefits of alumni affiliation actually reverse, as auditors overrely on the relationship, leading them to prematurely cease evidence collection. These findings have implications for both practitioners and researchers. Data Availability: Data are available from the authors upon request.
同一枚硬币的两面:审计证据收集过程中校友关系的好坏
监管机构和研究人员对审计师离开公司去客户那里工作表示担忧,因为这种挥之不去的关系可能会对审计质量构成威胁。这些关系可能通过委托方人员对审计师判断的不当影响而对审计质量产生负面影响。我们研究这些关系如何影响新审计师在证据收集。了解校友关系对证据收集的影响很重要,因为在这一阶段未被发现的问题可能得不到解决,从而可能损害审计质量。与大多数研究结果相反,我们发现校友关系可以通过增加审计师的证据收集而使审计受益。然而,我们也发现,当审计师枯竭时,校友关系的好处实际上是相反的,因为审计师过度依赖这种关系,导致他们过早地停止证据收集。这些发现对从业者和研究人员都有启示意义。数据可用性:数据可根据要求从作者处获得。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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