Reduced audit quality acts: A review and organizational model

IF 2.1 4区管理学 Q2 BUSINESS, FINANCE

International Journal of Auditing Pub Date : 2023-08-23 DOI:10.1111/ijau.12331

Troy A. Hyatt, Douglas F. Prawitt, Kyle M. Stubbs

引用次数: 0

Abstract

With increasing regulatory focus on improving audit quality, research on drivers of audit quality remains important to academics, professionals and regulators. One compelling branch of this research focuses on auditors' intentional actions that reduce audit quality, often referred to in the literature as reduced audit quality acts (RAQAs). This paper provides a review and synthesis of the RAQA literature, including a unifying definition for RAQAs and a model for organizing past and future RAQA research. With the model, we explore antecedents to RAQAs as well as the discovery of, responses to and subsequent consequences of RAQAs. We also discuss potential avenues for future research.

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降低审计质量行为：审查和组织模式

随着监管机构越来越关注提高审计质量，对审计质量驱动因素的研究对学术界、专业人士和监管机构来说仍然很重要。本研究的一个引人注目的分支侧重于审计师故意降低审计质量的行为，在文献中通常被称为降低审计质量行为(raqa)。本文对RAQA文献进行了综述和综合，包括RAQA的统一定义以及组织过去和未来RAQA研究的模型。通过该模型，我们探索了raqa的前因，以及raqa的发现、反应和后续后果。我们还讨论了未来研究的潜在途径。

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 Auditing BUSINESS, FINANCE-

CiteScore

3.70

自引率

15.00%

发文量

期刊介绍： In addition to communicating the results of original auditing research, the International Journal of Auditing also aims to advance knowledge in auditing by publishing critiques, thought leadership papers and literature reviews on specific aspects of auditing. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear potential for readers to apply the results or ideas in their local environments. While articles must be methodologically and theoretically sound, any research orientation is acceptable. This means that papers may have an analytical and statistical, behavioural, economic and financial (including agency), sociological, critical, or historical basis. The editors consider articles for publication which fit into one or more of the following subject categories: • Financial statement audits • Public sector/governmental auditing • Internal auditing • Audit education and methods of teaching auditing (including case studies) • Audit aspects of corporate governance, including audit committees • Audit quality • Audit fees and related issues • Environmental, social and sustainability audits • Audit related ethical issues • Audit regulation • Independence issues • Legal liability and other legal issues • Auditing history • New and emerging audit and assurance issues