Discussion of “The Quality of Mandatory Nonfinancial Risk Disclosures and the Moderating Effect of Audit Firm and Partner Characteristics”

IF 2 Q2 BUSINESS, FINANCE

International Journal of Accounting Pub Date : 2021-03-24 DOI:10.1142/S1094406021800044

D. Hay

引用次数: 1

Abstract

The paper on mandatory nonfinancial risk disclosures and the effect of auditor characteristics examines a topical issue and finds unexpected results. It finds that there is no overall Big 4 effect, but that some of the Big 4 audit firms are associated with a higher quality of risk disclosure. Audit partners with wider experience, and female auditors, are associated with better risk disclosure. I review the paper, applying a predictive validity model. I suggest areas where research on this issue could be further developed.

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“强制性非财务风险披露质量与审计事务所、合伙人特征的调节效应”探讨

关于强制性非财务风险披露和审计师特征的影响的论文研究了一个热点问题，并发现了意想不到的结果。研究发现，总体上没有四大效应，但四大审计公司中的一些与更高质量的风险披露有关。具有更广泛经验的审计合作伙伴和女性审计师与更好的风险披露有关。我复习了这篇论文，应用了一个预测有效性模型。我建议在哪些领域可以进一步发展对这一问题的研究。

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

International Journal of Accounting BUSINESS, FINANCE-

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.