Distracted auditors, audit effort, and earnings quality

IF 2.8 4区管理学 Q2 BUSINESS, FINANCE

Accounting Forum Pub Date : 2024-04-05 DOI:10.1080/01559982.2024.2329350

Aaron Afzali, Mansoor Afzali, Kim Ittonen

引用次数: 0

Abstract

In this paper, we explore the implications of audit office distraction for audit effort and quality. We hypothesise that an audit office with financially distressed clients (i.e. a distracted audit...

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分心的审计师、审计工作和收益质量

本文探讨了审计分心对审计工作和质量的影响。我们假设，如果审计事务所的客户陷入财务困境（即分心的审计事务所），那么该事务所的审计工作就会受到影响。

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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来源期刊

Accounting Forum BUSINESS, FINANCE-

CiteScore

5.20

自引率

6.50%

发文量

期刊介绍： Accounting Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting, business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment, and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession. Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum''s main areas of interest are: accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and environmental accounting; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed articles, notes and comments section.