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Auditing: A Journal of Practice & Theory最新文献

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Knowledge Creation and Transfer in the Context of National Office Consultations: Experiences of Audit Firm Partners 国家事务所咨询背景下的知识创造与转移:审计事务所合伙人的经验
Auditing: A Journal of Practice & Theory Pub Date : 2022-11-22 DOI: 10.2308/ajpt-2020-141
Sanaz Aghazadeh, M. Dodgson, Yoon Ju Kang, Marietta Peytcheva
{"title":"Knowledge Creation and Transfer in the Context of National Office Consultations: Experiences of Audit Firm Partners","authors":"Sanaz Aghazadeh, M. Dodgson, Yoon Ju Kang, Marietta Peytcheva","doi":"10.2308/ajpt-2020-141","DOIUrl":"https://doi.org/10.2308/ajpt-2020-141","url":null,"abstract":"Knowledge creation and transfer within audit firms is critical to achieving high audit quality. We conduct semi-structured interviews with 22 engagement partners and national office partners, and we draw on Nonaka and Takeuchi’s SECI (socialization, externalization, combination, and internalization) model to understand how knowledge creation and transfer processes unfold in audit firms in the context of national office consultations. Overall, we observe that the national office and engagement partners engage in all four processes of knowledge creation and transfer outlined in the SECI model: tacit-to-tacit, explicit-to-explicit, tacit-to-explicit, and explicit-to-tacit. Our study offers implications for auditors and regulators and brings to light opportunities for future auditing research.","PeriodicalId":330359,"journal":{"name":"Auditing: A Journal of Practice & Theory","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130871240","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
Always Feeling Behind: Women Auditors’ Experiences during COVID-19 总感觉落后:女性审核员在2019冠状病毒病期间的经历
Auditing: A Journal of Practice & Theory Pub Date : 2022-10-19 DOI: 10.2308/ajpt-2021-139
A. Ghio, Carly Moulang, Y. Gendron
{"title":"Always Feeling Behind: Women Auditors’ Experiences during COVID-19","authors":"A. Ghio, Carly Moulang, Y. Gendron","doi":"10.2308/ajpt-2021-139","DOIUrl":"https://doi.org/10.2308/ajpt-2021-139","url":null,"abstract":"This paper examines women auditors’ experiences during the COVID-19 pandemic using interviews and personal reflections. Drawing on Pierre Bourdieu’s scholarship, we observe that COVID-19 was a destabilizing event for women auditors. Women’s default gender role was brought to the fore both at work and at home. One of the key impressions we developed when analyzing the data is that positive changes that foster gender equality were nowhere near significant enough to offset the audit firms’ strategies to boost their economic capital and the return of previous patriarchal roles. In short, COVID-19 most often exacerbated prior tensions in women’s “work” habitus and “home” habitus, therefore further subjugating women to the power of dominant gender norms. Ultimately, this paper contributes to a better understanding of the implications of COVID-19 on women in audit firms by highlighting women auditors’ fragile positions in balancing multiple demands at work and at home.","PeriodicalId":330359,"journal":{"name":"Auditing: A Journal of Practice & Theory","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131814563","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: 2
Re-Examining Auditability through Auditors’ Responses to COVID-19: Roles and Limitations of Improvisation on Production of Auditing Knowledge 通过审计师应对COVID-19重新审视可审计性:即兴创作在审计知识生产中的作用和局限性
Auditing: A Journal of Practice & Theory Pub Date : 2022-10-19 DOI: 10.2308/ajpt-2020-114
Yi Luo, B. Malsch
{"title":"Re-Examining Auditability through Auditors’ Responses to COVID-19: Roles and Limitations of Improvisation on Production of Auditing Knowledge","authors":"Yi Luo, B. Malsch","doi":"10.2308/ajpt-2020-114","DOIUrl":"https://doi.org/10.2308/ajpt-2020-114","url":null,"abstract":"Drawing on Power’s theorization of the logic of auditability as a multidimensional system (Power 1996), we examine the impact of the COVID-19 pandemic on auditors’ year-end work from January to April 2020. Based on 24 semi-structured interviews with auditing and accounting professionals located in China, we find that all four dimensions of the logic of auditability were destabilized at once. To restore the conditions of auditability during the pandemic, auditors improvised a deviant system of audit knowledge by re-arranging the timeline of audit procedures, altering the substance of audit processes, and designing alternative control mechanisms. As the audit profession continues to evolve and more institutional decomposition (or reconfiguration) of the logic of auditability is expected to occur, this study contributes to our understanding of how auditors improvise in the backstage and produce comfort when they have to operate outside the protective umbrella of legitimate processes during sudden change of circumstances.","PeriodicalId":330359,"journal":{"name":"Auditing: A Journal of Practice & Theory","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131325979","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: 2
The Impact of Client Response Time and Message Processing Fluency on Staff Auditor Judgment 客户回应时间和讯息处理流畅度对员工审核员判断的影响
Auditing: A Journal of Practice & Theory Pub Date : 2022-10-14 DOI: 10.2308/ajpt-2020-111
S. Bhattacharjee, Kimberly K. Moreno, Nicole S. Wright
{"title":"The Impact of Client Response Time and Message Processing Fluency on Staff Auditor Judgment","authors":"S. Bhattacharjee, Kimberly K. Moreno, Nicole S. Wright","doi":"10.2308/ajpt-2020-111","DOIUrl":"https://doi.org/10.2308/ajpt-2020-111","url":null,"abstract":"Staff auditors frequently email clients to conduct evidence inquiry. However, little research has examined how characteristics of email communication impact auditors’ assessments of evidence. We experimentally investigate whether two characteristics of email communication, client response time and message processing fluency, influence staff auditors’ judgments. We find that auditor skepticism is reduced when the client provides a more fluent email response compared to a less fluent response in a moderate response time. In addition, auditor skepticism is reduced when the client provides a more fluent email response in a moderate response time than an immediate response time. Our results suggest that if client management takes their time to respond to an auditor’s email then this may reduce auditor skepticism, especially if the client composes a fluent response. These findings have audit quality implications since the same client information provided via email can be perceived differently depending on other client communication characteristics.","PeriodicalId":330359,"journal":{"name":"Auditing: A Journal of Practice & Theory","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117310307","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 Influence of Professional Commitment and Rationalization-Discrediting Interventions on Unethical Audit Decisions 职业承诺和合理化-失信干预对不道德审计决策的影响
Auditing: A Journal of Practice & Theory Pub Date : 2022-10-07 DOI: 10.2308/ajpt-2020-068
D. Lowe, Philip M. J. Reckers, A. Sauciuc
{"title":"The Influence of Professional Commitment and Rationalization-Discrediting Interventions on Unethical Audit Decisions","authors":"D. Lowe, Philip M. J. Reckers, A. Sauciuc","doi":"10.2308/ajpt-2020-068","DOIUrl":"https://doi.org/10.2308/ajpt-2020-068","url":null,"abstract":"Individuals often engage in rationalizing to self-justify contemplated questionable conduct. Recognizing that some individuals may be more prone to rationalize than others, we first identify an important subset of professional auditors that is more prone to rationalize: those with low professional commitment. We then examine three interventions whose purpose is to moderate rationalization effects among this auditor subset. Our first two interventions attempt to mitigate one’s ability to rationalize by highlighting the false premises of specific, common rationalizations previously identified. Our third intervention is broader in scope as it attempts to bolster participants’ overall self-regulation processes. Our results confirm that auditors with low (high) professional commitment are more (less) likely to rationalize unethical conduct. Further, among those with low professional commitment, our first two interventions were effective in reducing unethical intentions. The third intervention, however, was not effective. Implications of these results and suggestions for future research are also discussed.","PeriodicalId":330359,"journal":{"name":"Auditing: A Journal of Practice & Theory","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123826532","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: 1
Separating Auditor Provided Tax Planning and Tax Compliance Services: Audit Quality Implications 分离审计师提供的税务筹划和税务合规服务:审计质量的影响
Auditing: A Journal of Practice & Theory Pub Date : 2022-10-03 DOI: 10.2308/ajpt-2019-519
James A. Chyz, Ronen Gal-Or, Vic Naiker
{"title":"Separating Auditor Provided Tax Planning and Tax Compliance Services: Audit Quality Implications","authors":"James A. Chyz, Ronen Gal-Or, Vic Naiker","doi":"10.2308/ajpt-2019-519","DOIUrl":"https://doi.org/10.2308/ajpt-2019-519","url":null,"abstract":"This study uses a unique dataset that separates tax non-audit services (NAS) into tax planning and compliance NAS to examine how audit quality is affected by these two types of tax NAS. Our main results, which account for decisions to purchase and disclose the breakdown of tax NAS, show that audit quality is unaffected by tax planning NAS, but is positively associated with tax compliance NAS. These findings suggest that the knowledge spillovers between tax NAS and audit quality documented in prior studies is attributable to tax compliance NAS. Additional tests reveal that the effect of tax compliance NAS is amplified by auditor industry expertise. We also find that tax planning NAS in the presence of powerful CEOs and audit firm culture that relies on client advocacy has a negative effect on audit quality. These latter findings are consistent with engagement-level tax planning NAS degrading audit quality in certain settings.","PeriodicalId":330359,"journal":{"name":"Auditing: A Journal of Practice & Theory","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133005138","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: 2
Is Audit Partner Identification Information Useful? Evidence from the KPMG ‘Steal the Exam’ Scandal 审计伙伴识别信息有用吗?毕马威“偷考”丑闻的证据
Auditing: A Journal of Practice & Theory Pub Date : 2022-08-31 DOI: 10.2308/ajpt-2021-049
Lawrence J. Abbott, Russell Barber, William L. Buslepp, Pradeep Sapkota
{"title":"Is Audit Partner Identification Information Useful? Evidence from the KPMG ‘Steal the Exam’ Scandal","authors":"Lawrence J. Abbott, Russell Barber, William L. Buslepp, Pradeep Sapkota","doi":"10.2308/ajpt-2021-049","DOIUrl":"https://doi.org/10.2308/ajpt-2021-049","url":null,"abstract":"On April 11, 2017, the SEC announced charges against KPMG – arising from their participation in a scheme to use confidential information relating to the PCAOB’s planned inspections of KPMG. The incident was colloquially labeled the KPMG ‘steal the exam scandal.’ We use this setting to investigate whether the market finds information concerning individual partner identity useful. Since KPMG withheld the names of the audit partners involved in the scandal, the market was unable to distinguish between rotation-induced audit partner turnover and regulatory-related, audit partner terminations. Following information economics models of non-disclosure, we predict the market would use information about KPMG audit partner turnover as evidence of regulatory-related, audit partner terminations and impose costs on KPMG audit clients who experienced audit partner turnover. The results are consistent with our prediction as KPMG’s overall reputation was not damaged, whereas audit engagements involving audit partners potentially involved in the scandal were.","PeriodicalId":330359,"journal":{"name":"Auditing: A Journal of Practice & Theory","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114432951","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 Association Between Stock Liquidity and Audit Pricing 股票流动性与审计定价的关系
Auditing: A Journal of Practice & Theory Pub Date : 2022-08-25 DOI: 10.2308/ajpt-19-116
J. Campbell, Jonathan E. Duchac, Wei Shi, D. Stice
{"title":"The Association Between Stock Liquidity and Audit Pricing","authors":"J. Campbell, Jonathan E. Duchac, Wei Shi, D. Stice","doi":"10.2308/ajpt-19-116","DOIUrl":"https://doi.org/10.2308/ajpt-19-116","url":null,"abstract":"Prior research has yet to examine whether the effects of liquidity on financial reporting quality are severe enough to impact audit risk. We address this gap and offer three main findings. First, we find a positive association between stock liquidity and the probability of a financial statement restatement. This finding suggests that the pressures from liquidity to engage in aggressive reporting decisions are severe enough to result in outcomes that increase audit risk. Second, we find a positive association between the stock liquidity and audit fees, suggesting that auditors at least partially incorporate the increased audit risk from liquidity into their pricing decisions, and possibly how much audit effort to exert. Finally, we find that the positive association between stock liquidity and audit pricing is concentrated in firms with poor corporate governance mechanisms.","PeriodicalId":330359,"journal":{"name":"Auditing: A Journal of Practice & Theory","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114817467","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: 1
Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits 慈善机构审计定价的决定因素和后果，包括公益审计的提供
Auditing: A Journal of Practice & Theory Pub Date : 2022-06-14 DOI: 10.2308/ajpt-19-112
Yitang (Jenny) Yang, R. Simnett
{"title":"Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits","authors":"Yitang (Jenny) Yang, R. Simnett","doi":"10.2308/ajpt-19-112","DOIUrl":"https://doi.org/10.2308/ajpt-19-112","url":null,"abstract":"Using unique Australian data, we first identify the determinants of the provision of pro bono audits to charities and examine their consequential audit quality. This advances our knowledge about how often and why auditors volunteer their services, and whether quality concerns are realized. Then, for non-pro bono audits, we calculate abnormal audit fees and examine their impact on audit quality. We find that pro bono audits are mainly supplied by Big 4 auditors to charities with greater public donations, a lower debt ratio, and operating in multiple locations. We are unable to identify evidence of impaired audit quality when comparing pro bono audits with non-pro bono audits. For non-pro bono audits, audit fees are significantly associated with size, complexity, and revenue sources, with premiums paid to larger audit firms. We find evidence consistent with reduced audit quality associated with negative abnormal audit fees for non-Big 4 audits.","PeriodicalId":330359,"journal":{"name":"Auditing: A Journal of Practice & Theory","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121904262","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
“Throw it in as a Covariate”? Common Problems using Measured Control Variables in Experimental Research 把它作为协变量?实验研究中使用测量控制变量的常见问题
Auditing: A Journal of Practice & Theory Pub Date : 2022-06-13 DOI: 10.2308/ajpt-2020-011
M. D. Piercey
{"title":"“Throw it in as a Covariate”? Common Problems using Measured Control Variables in Experimental Research","authors":"M. D. Piercey","doi":"10.2308/ajpt-2020-011","DOIUrl":"https://doi.org/10.2308/ajpt-2020-011","url":null,"abstract":"This paper discusses common pitfalls in the use of covariates in experimental accounting and auditing research. Sometimes these mistakes are uncovered in the review process, giving authors more problems to wade through (including a little credibility loss with reviewers) in an already difficult review process. Sometimes these mistakes are not uncovered in the review process, leading to analyses that support dubious inferences in the published literature. Sometimes these mistakes are even introduced into papers by reviewer comments. Two objectives of this paper are (1) to help authors and co-authors (including early-career researchers) prevent some common, unforced errors from making their way into their research, and (2) to give authors, reviewers, and editors a reference for explaining within the review process why a covariate should be modeled in a certain way, without having to begin the discussion of these ideas from scratch.","PeriodicalId":330359,"journal":{"name":"Auditing: A Journal of Practice & Theory","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130454517","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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