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Auditing: A Journal of Practice & Theory最新文献

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Political Turnover and Audit Opinion: Evidence from China 政治更替与审计意见：来自中国的证据
Auditing: A Journal of Practice & Theory Pub Date : 2024-01-01 DOI: 10.2308/ajpt-2022-025
Kuang He, Xiaofei Pan, Yunlin Tian, Yanling Wu
{"title":"Political Turnover and Audit Opinion: Evidence from China","authors":"Kuang He, Xiaofei Pan, Yunlin Tian, Yanling Wu","doi":"10.2308/ajpt-2022-025","DOIUrl":"https://doi.org/10.2308/ajpt-2022-025","url":null,"abstract":"\u0000 In this study, we examine how political turnover influences auditor reporting behavior by focusing on the turnover of Chinese provincial governors. We predict that the Big 10 audit firms tend to report more conservatively to counter the uncertainties induced by governor turnover, whereas local small audit firms would report more aggressively to help governors conceal local negative information. Using 11,405 audits conducted in the Chinese economy, we find that the Big 10 audit firms report more Modified Audit Opinions (MAOs), whereas local small audit firms render more clean opinions in the pre-turnover than other nonturnover years. We also find that: (1) audit firms readjust their reporting behavior after governor turnover ends; and (2) governor turnover can be well anticipated one year ahead. Overall, our study suggests that political turnover wields a significant influence on auditor reporting behavior and this influence further varies across audit firms.\u0000 Data Availability: Data are available from the public sources cited in the text.\u0000 JEL Classifications: D72; M42; M38; M48.","PeriodicalId":330359,"journal":{"name":"Auditing: A Journal of Practice & Theory","volume":" 47","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139392373","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
How Management Disclosure and Auditor Disclosure Affect Auditor Liability: The Case of the Going Concern Financial Accounting Standard 管理层披露和审计师披露如何影响审计师责任？持续经营财务会计准则案例
Auditing: A Journal of Practice & Theory Pub Date : 2024-01-01 DOI: 10.2308/ajpt-2022-008
Joel Owens, K. K. Saunders, Samantha Schachner, Todd A. Thornock
{"title":"How Management Disclosure and Auditor Disclosure Affect Auditor Liability: The Case of the Going Concern Financial Accounting Standard","authors":"Joel Owens, K. K. Saunders, Samantha Schachner, Todd A. Thornock","doi":"10.2308/ajpt-2022-008","DOIUrl":"https://doi.org/10.2308/ajpt-2022-008","url":null,"abstract":"\u0000 A current FASB standard requires management to assess the ability of the entity to continue as a going concern (GC) and disclose any substantial doubt about such. Using contextualized experiments wherein the auditor does not issue a GC opinion for an entity that subsequently fails, we study the effects of management disclosure, increased management disclosure responsibility, and auditor disclosure on auditor blame, a proxy for auditor liability. Consistent with predictions based on the Culpable Control Model, we find (1) management disclosure of substantial doubt increases auditor liability; (2) when management has not disclosed substantial doubt, auditor liability is greater under higher management disclosure responsibility; and (3) including a GC-related critical audit matter (CAM) in the audit report mitigates auditor liability. These findings provide insights regarding consequences to auditors of management disclosure practices, specifically regarding the FASB’s GC standard and the efficacy of auditor disclosure via CAMs to mitigate those consequences.\u0000 Data Availability: Data are available upon request.","PeriodicalId":330359,"journal":{"name":"Auditing: A Journal of Practice & Theory","volume":"7 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139631961","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Audit Firm Culture Revealed: Insights from Audit Engagement Leaders’ Responses to Challenges during COVID-19 审计公司文化揭秘：从审计业务负责人对 COVID-19 期间挑战的回应中获得的启示
Auditing: A Journal of Practice & Theory Pub Date : 2023-12-01 DOI: 10.2308/ajpt-2022-018
Cristina T. Alberti, J. Thibodeau, Hailan F. Zhou
{"title":"Audit Firm Culture Revealed: Insights from Audit Engagement Leaders’ Responses to Challenges during COVID-19","authors":"Cristina T. Alberti, J. Thibodeau, Hailan F. Zhou","doi":"10.2308/ajpt-2022-018","DOIUrl":"https://doi.org/10.2308/ajpt-2022-018","url":null,"abstract":"\u0000 This study uses crisis management and organizational culture theories to understand how audit engagement leaders’ responses to challenges during the COVID-19 pandemic provide insight into audit firm culture. Semi-structured interviews with 22 U.S. audit engagement leaders during and after the pandemic reveal consistencies and inconsistencies among the organizational mechanisms used to convey and embed underlying cultural values. We find that audit engagement leaders consistently espouse and reinforce professionalism and commercialism as strong values of audit firm culture. However, in maintaining both of these values during the pandemic, leaders respond inconsistently to learning and development, as well as auditors’ mental health and well-being, despite their potential long-term impacts on professionalism and commercialism, suggesting that these are weaker cultural values. The findings reveal the short-term myopia of the audit profession on audit quality and firm profitability. Our findings have important implications for research and practice.\u0000 JEL Classifications: M40; M42.","PeriodicalId":330359,"journal":{"name":"Auditing: A Journal of Practice & Theory","volume":"88 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139017393","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
How Do Reviewers’ Goal Framing and Novice Auditors’ Receptivity to Negative Feedback Affect Follow-Through Performance? 审核员的目标框架和新手审核员对负面反馈的接受程度如何影响后续绩效?
Auditing: A Journal of Practice & Theory Pub Date : 2023-09-01 DOI: 10.2308/ajpt-2021-068
Lindsay M. Andiola
{"title":"How Do Reviewers’ Goal Framing and Novice Auditors’ Receptivity to Negative Feedback Affect Follow-Through Performance?","authors":"Lindsay M. Andiola","doi":"10.2308/ajpt-2021-068","DOIUrl":"https://doi.org/10.2308/ajpt-2021-068","url":null,"abstract":"\u0000 Negative feedback can induce adverse responses. This is problematic in auditing as negative feedback is common during workpaper reviews, and auditors’ follow-through on this feedback is essential to staff development and audit quality. Psychology research suggests supervisors’ framing of feedback can impact subordinates’ feedback reactions and subsequent performance, and this effect might vary depending on their relative receptivity to feedback (i.e., feedback orientation). In a 2 × 2 between-subjects experiment, using a review notes task, I examine the joint influence of these factors and find divergent effects. Results show novice auditors with stronger feedback orientations have more positive reactions to negative feedback when reviewers emphasize learning goals, but framing does not influence performance. However, those with weaker feedback orientations react poorly regardless of framing, but learning goals improve their performance. These results enhance understanding of effects of goal framing on audit quality and help guide reviewers on how to frame negative feedback.\u0000 JEL Classifications: M40; M42.","PeriodicalId":330359,"journal":{"name":"Auditing: A Journal of Practice & Theory","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129474192","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Evaluating the Use of International Standards for Assurance Engagements by Nonaccounting Practitioners 评价非会计从业人员对鉴证业务国际准则的使用
Auditing: A Journal of Practice & Theory Pub Date : 2023-08-24 DOI: 10.2308/ajpt-2020-133
Q. Ge, R. Simnett, Shangsi Zhou
{"title":"Evaluating the Use of International Standards for Assurance Engagements by Nonaccounting Practitioners","authors":"Q. Ge, R. Simnett, Shangsi Zhou","doi":"10.2308/ajpt-2020-133","DOIUrl":"https://doi.org/10.2308/ajpt-2020-133","url":null,"abstract":"\u0000 When last revising the International Standard for Assurance Engagements (ISAE) 3000, the International Auditing and Assurance Standards Board (IAASB) determined that it is in the “public interest” for all competent practitioners (including nonaccounting practitioners) to use the ISAEs. The IAASB imposed conditions on such use, that an engagement’s underpinning ethics and quality control frameworks should be disclosed in the assurance report. Although this explicit determination may encourage wider use of ISAEs by nonaccounting practitioners, the conditions imposed may also act as a deterrent. Using a pre-post design on 2,282 international assurance engagements undertaken by nonaccounting practitioners, we identify increased use of ISAEs and greater disclosure of underpinning ethics and quality control frameworks, although some breaches remain. We further find that switches to ISAEs by nonaccounting practitioners have resulted in enhanced transparency of assurance procedures and independence in the assurance report and an increased share of the assurance services market.","PeriodicalId":330359,"journal":{"name":"Auditing: A Journal of Practice & Theory","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125085845","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Audit Team Distance and Audit Quality Threatening Behavior 审核组距离与审计质量威胁行为
Auditing: A Journal of Practice & Theory Pub Date : 2023-08-24 DOI: 10.2308/ajpt-2019-514
Alice Annelin, Limei Che
{"title":"Audit Team Distance and Audit Quality Threatening Behavior","authors":"Alice Annelin, Limei Che","doi":"10.2308/ajpt-2019-514","DOIUrl":"https://doi.org/10.2308/ajpt-2019-514","url":null,"abstract":"\u0000 This paper uses unique survey data from a Swedish Big 4 firm to examine the association between audit quality threatening behavior (AQTB) and two types of distance between team members in audit teams (i.e., audit team distance): subjective distance as the perception of proximity, and communication distance as the percentage of communication via technology. Investigating the factors influencing AQTB is important because AQTB adversely affects audit quality. The results show that team members with greater subjective and communication distance engage in more AQTB, which suggests that audit firms should pay attention to team members’ subjective and communication distances and take actions to curb their negative impacts. Using rich data collected from real-world audit team experience, this study deepens our understanding of how different types of audit team distance impact auditors’ AQTB.","PeriodicalId":330359,"journal":{"name":"Auditing: A Journal of Practice & Theory","volume":"292 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116528631","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Explaining Away Intentional Misstatements: Do Management-Provided Excuses Decrease Auditor Skepticism? 解释故意错报:管理层提供的借口是否减少了审计师的怀疑?
Auditing: A Journal of Practice & Theory Pub Date : 2023-08-24 DOI: 10.2308/ajpt-2022-084
E. Hamilton, Jason L. Smith, Melissa Carlisle
{"title":"Explaining Away Intentional Misstatements: Do Management-Provided Excuses Decrease Auditor Skepticism?","authors":"E. Hamilton, Jason L. Smith, Melissa Carlisle","doi":"10.2308/ajpt-2022-084","DOIUrl":"https://doi.org/10.2308/ajpt-2022-084","url":null,"abstract":"\u0000 When auditors identify a misstatement, they typically engage in client inquiry to understand the misstatement’s cause (e.g., whether due to error or fraud). If a misstatement was caused intentionally, client management may attempt to reduce auditor skepticism by making their behavior seem unintentional (an excuse) or appropriate (a justification). Using two experiments, we examine the type of explanation managers use to conceal their fraudulent intent and its effectiveness in reducing auditor skepticism. We predict and find managers use excuses (e.g., “I forgot”), rather than justifications, to “explain away” fraud caused by omission/inaction (omitting information from a source document) as opposed to active misrepresentation (providing misleading information). When these same excuses are provided to auditors, we find they have a skepticism-decreasing effect, particularly when used to explain misstatements resulting from omission. Together, our findings suggest managers’ ability to conceal fraud may persist even after the auditors have identified an intentional misstatement.","PeriodicalId":330359,"journal":{"name":"Auditing: A Journal of Practice & Theory","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133649873","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Disclosure of Internal Control Weaknesses and Auditors’ Litigation Risk 内部控制缺陷披露与审计人员诉讼风险
Auditing: A Journal of Practice & Theory Pub Date : 2023-08-24 DOI: 10.2308/ajpt-2021-057
Kevin C. W. Chen, Szu-fan Chen
{"title":"Disclosure of Internal Control Weaknesses and Auditors’ Litigation Risk","authors":"Kevin C. W. Chen, Szu-fan Chen","doi":"10.2308/ajpt-2021-057","DOIUrl":"https://doi.org/10.2308/ajpt-2021-057","url":null,"abstract":"\u0000 We investigate whether the concern of shareholder litigation motivates auditors to disclose internal control weaknesses. We document that issuing adverse internal control opinions reduces the likelihood of auditors being named with their clients as defendants in shareholder lawsuits. This finding suggests that auditors can reduce their legal liability arising from failed financial statement audits by increasing the quality of internal control audits. Consistent with this expectation, we find that auditors are more likely to issue such opinions in a timely manner for clients with higher ex ante litigation risk. Overall, our evidence suggests that the threat of litigation provides an incentive rather than a disincentive for auditors to issue adverse internal control opinions for clients with higher litigation risk.\u0000 Data Availability: The data are available from public sources indicated in the paper.\u0000 JEL Classifications: M42; K41.","PeriodicalId":330359,"journal":{"name":"Auditing: A Journal of Practice & Theory","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114675819","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-19 COVID-19期间审核员远程工作的有效性和效率
Auditing: A Journal of Practice & Theory Pub Date : 2023-08-23 DOI: 10.2308/ajpt-2022-019
Landi Morris, Rani Hoitash, Udi Hoitash
{"title":"The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-19","authors":"Landi Morris, Rani Hoitash, Udi Hoitash","doi":"10.2308/ajpt-2022-019","DOIUrl":"https://doi.org/10.2308/ajpt-2022-019","url":null,"abstract":"\u0000 The COVID-19 pandemic introduced unprecedented challenges to the audits of public companies. Audit firms, in response, dedicated significant resources to maintain high-quality audit procedures. We leverage a difference-in-differences design to examine the effects of the pandemic on audit outcomes. Despite audit firm efforts, we find evidence of a decline in audit quality in the initial months of the COVID-19 pandemic. Further, in the early days of the pandemic, the SEC made available a unique one-time, 45-day extension to file the audited annual report. In this time period, we observe a significant increase in the likelihood of delayed filings, including those attributed to the auditors’ work. Our study informs regulators and audit firms about the broad impact of an unprecedented stressor on the audit process and on the efficacy of remote work.\u0000 JEL Classifications: M4; M41; M42.","PeriodicalId":330359,"journal":{"name":"Auditing: A Journal of Practice & Theory","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133439331","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Editorial Policy 编辑政策
Auditing: A Journal of Practice & Theory Pub Date : 2023-08-01 DOI: 10.2308/0278-0380-42.3.193
{"title":"Editorial Policy","authors":"","doi":"10.2308/0278-0380-42.3.193","DOIUrl":"https://doi.org/10.2308/0278-0380-42.3.193","url":null,"abstract":"","PeriodicalId":330359,"journal":{"name":"Auditing: A Journal of Practice & Theory","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129964689","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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