Audit Office's unused capacity and audit quality

IF 5.5 Q1 MANAGEMENT

Asia Pacific Management Review Pub Date : 2023-06-01 DOI:10.1016/j.apmrv.2022.07.005

Chun-Chan Yu , Hua-Wei Huang

引用次数: 2

Abstract

While prior studies have linked the relationship between resources, time pressure, and audit quality, prior empirical studies generally measure the notion of audit offices' resources or capacity in relatively simplified, indirect, or context-specific ways. In this study, we use two measures of an audit office's unused capacity pertaining to normal audit tasks in Yu (2018) to examine their associations with several proxies for audit quality (discretionary accruals, earnings benchmarks, and going concern audit opinions). Empirical results show some evidence that higher (lower) unused capacity can result in better (worse) audit quality; and if any, this seems to occur only in Big 4 audit offices.

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审计署未使用的能力和审计质量

虽然先前的研究将资源、时间压力和审计质量之间的关系联系起来，但先前的实证研究通常以相对简化、间接或具体情况的方式衡量审计办公室资源或能力的概念。在本研究中，我们在Yu(2018)中使用了审计办公室与正常审计任务相关的未使用能力的两个度量来检查它们与审计质量的几个代理(可支配性应计项目、盈余基准和持续经营审计意见)的关联。实证结果表明，较高(较低)的未使用容量会导致较好的(较差的)审计质量;如果有的话，这种情况似乎只发生在四大审计事务所。

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

Asia Pacific Management Review MANAGEMENT-

CiteScore

8.00

自引率

4.50%

发文量

期刊介绍： Asia Pacific Management Review (APMR), peer-reviewed and published quarterly, pursues to publish original and high quality research articles and notes that contribute to build empirical and theoretical understanding for concerning strategy and management aspects in business and activities. Meanwhile, we also seek to publish short communications and opinions addressing issues of current concern to managers in regards to within and between the Asia-Pacific region. The covered domains but not limited to, such as accounting, finance, marketing, decision analysis and operation management, human resource management, information management, international business management, logistic and supply chain management, quantitative and research methods, strategic and business management, and tourism management, are suitable for publication in the APMR.