The objectivity of accounting professionals based in India

IF 2.8 3区 管理学 Q2 BUSINESS, FINANCE
Cristina Bailey, R. Brody, Gaurav Gupta, J. Nash
{"title":"The objectivity of accounting professionals based in India","authors":"Cristina Bailey, R. Brody, Gaurav Gupta, J. Nash","doi":"10.1108/maj-02-2023-3831","DOIUrl":null,"url":null,"abstract":"\nPurpose\nThis study aims to examine the objectivity of accounting professionals based in India.\n\n\nDesign/methodology/approach\nTo examine the objectivity of accountants based in India, this study performs an experiment using a well-established instrument from prior literature. The authors asked accounting professionals based in India to act as either the seller or buyer in a hypothetical acquisition scenario. Participants were asked to evaluate the obsolescence of an apparel company’s inventory, assessing both the probability of inventory obsolescence and the likelihood they would propose an inventory write-down.\n\n\nFindings\nThe results indicate external auditors and tax professionals were able to remain objective, reflected in the consistency of their assessments across the buyer and seller conditions. Internal auditors were less objective, evaluating inventory obsolescence as more likely when their client was considering buying a subsidiary than when their client was considering selling a subsidiary. Internal auditors were also more likely to recommend an inventory write-down adjustment when hired by the buyer than when hired by the seller.\n\n\nOriginality/value\nThis study informs regulators and accounting professionals. Offshoring has “prompt(ed) questions regarding the factors that affect the quality of work in India” (Dickey et al., 2022, p. 680). While the authors do not prescribe specific actions, this study provides evidence on the decision-making process of accounting professionals based in India that regulators might use to craft policy. Furthermore, this study responds to calls for additional evidence on the decision-making process of accounting professionals based in India (Spilker et al., 2016; Mohapatra et al., 2015), and for evidence on the objectivity of internal auditors (Burt and Libby, 2021; Stewart and Subramaniam, 2010).\n","PeriodicalId":47823,"journal":{"name":"Managerial Auditing Journal","volume":null,"pages":null},"PeriodicalIF":2.8000,"publicationDate":"2023-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Managerial Auditing Journal","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1108/maj-02-2023-3831","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

Abstract

Purpose This study aims to examine the objectivity of accounting professionals based in India. Design/methodology/approach To examine the objectivity of accountants based in India, this study performs an experiment using a well-established instrument from prior literature. The authors asked accounting professionals based in India to act as either the seller or buyer in a hypothetical acquisition scenario. Participants were asked to evaluate the obsolescence of an apparel company’s inventory, assessing both the probability of inventory obsolescence and the likelihood they would propose an inventory write-down. Findings The results indicate external auditors and tax professionals were able to remain objective, reflected in the consistency of their assessments across the buyer and seller conditions. Internal auditors were less objective, evaluating inventory obsolescence as more likely when their client was considering buying a subsidiary than when their client was considering selling a subsidiary. Internal auditors were also more likely to recommend an inventory write-down adjustment when hired by the buyer than when hired by the seller. Originality/value This study informs regulators and accounting professionals. Offshoring has “prompt(ed) questions regarding the factors that affect the quality of work in India” (Dickey et al., 2022, p. 680). While the authors do not prescribe specific actions, this study provides evidence on the decision-making process of accounting professionals based in India that regulators might use to craft policy. Furthermore, this study responds to calls for additional evidence on the decision-making process of accounting professionals based in India (Spilker et al., 2016; Mohapatra et al., 2015), and for evidence on the objectivity of internal auditors (Burt and Libby, 2021; Stewart and Subramaniam, 2010).
印度会计专业人员的客观性
目的本研究旨在检验印度会计专业人员的客观性。设计/方法/方法为了检验印度会计师的客观性,本研究使用了先前文献中公认的工具进行了一项实验。作者要求印度的会计专业人员在假设的收购场景中充当卖方或买方。参与者被要求评估服装公司存货的过时情况,评估存货过时的可能性和他们提出存货减记的可能性。结果表明,外部审计师和税务专业人员能够保持客观,这反映在他们对买方和卖方条件的评估的一致性上。内部审计师不那么客观,当他们的客户考虑购买子公司时,评估存货过时的可能性比他们的客户正在考虑出售子公司时更大。内部审计师在买方雇佣时也比在卖方雇佣时更有可能建议进行存货减记调整。独创性/价值这项研究为监管机构和会计专业人士提供了信息。离岸外包“引发了关于影响印度工作质量的因素的问题”(Dickey等人,2022,第680页)。虽然作者没有规定具体的行动,但这项研究提供了印度会计专业人员决策过程的证据,监管机构可能会利用这些证据制定政策。此外,本研究回应了关于印度会计专业人员决策过程的额外证据的呼吁(Spilker et al.,2016;Mohapatra et al.,2015),以及关于内部审计师客观性的证据(Burt和Libby,2021;Stewart和Subramaniam,2010)。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
CiteScore
5.40
自引率
13.80%
发文量
45
期刊介绍: The key areas addressed are: ■Audit and Assurance (financial and non-financial) ■Financial and Managerial Reporting ■Governance, controls, risks and ethics ■Organizational issues including firm cultures, performance and development In addition, the evaluation of changes occurring in the auditing profession, as well as the broader fields of accounting and assurance, are also explored. Debates concerning organizational performance and professional competence are also covered.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信