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International Journal of Accounting, Auditing and Performance Evaluation最新文献

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Auditor sanctions and the management of riskiness of audit client portfolios 审计制裁与审计客户组合风险管理
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2019-04-03 DOI: 10.1504/IJAAPE.2019.10020403
Hsiao-Lun Lin, Ai-Ru Yen
{"title":"Auditor sanctions and the management of riskiness of audit client portfolios","authors":"Hsiao-Lun Lin, Ai-Ru Yen","doi":"10.1504/IJAAPE.2019.10020403","DOIUrl":"https://doi.org/10.1504/IJAAPE.2019.10020403","url":null,"abstract":"This study examines the effect of auditor sanctions imposed on the riskiness of auditors' client portfolios. We identify auditors/audit firms that were subject to disciplinary actions by the China Securities Regulatory Commission (CSRC) and empirically examine the change in the riskiness of their client portfolios after the sanctions were imposed. The empirical results suggest a decrease in the overall clientele financial risk, measured by both aggregate bankruptcy measures and individual financial risk measures, after enforcement releases were issued. Moreover, we find that the decrease in client portfolios' risk is greater when a disciplinary action is imposed in the period of higher legal liability than when it is imposed in the period of lower legal liability. This study contributes to prior studies on the effects of audit failure on auditors' behaviour by examining the association between auditor sanctions and the management of audit client portfolios risk.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47042403","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 firm characteristics and the quality characteristics of the internal audit function in the UK: an agency perspective 事务所特征与英国内部审计职能的质量特征之间的关系:一个机构视角
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2019-04-03 DOI: 10.1504/IJAAPE.2019.099133
Hazem Ramadan Ismael
{"title":"The association between firm characteristics and the quality characteristics of the internal audit function in the UK: an agency perspective","authors":"Hazem Ramadan Ismael","doi":"10.1504/IJAAPE.2019.099133","DOIUrl":"https://doi.org/10.1504/IJAAPE.2019.099133","url":null,"abstract":"This study investigates firm characteristics that may affect the IAF's quality characteristics: size, independence, methodology, and competence. Its motivation is that a firm's agency and economic costs can affect its way to invest in the IAF quality. In this study, a postal questionnaire survey was sent to the head of internal audit (HIA) in 213 UK non-financial companies with in-source IAF, and archival data were collected from the respondent companies' annual reports. The study found that a firm's size and the proportion of cash flows from its operations are positively associated with the IAF's quality characteristics, a suggestion that a high quality IAF is an important way of compensating for the direct loss of control and of managing internal agency risks. In addition, it found evidence that having a high quality IAF is a costly process; the level of debt had a significant negative association with the IAF's quality characteristics. Furthermore, the supporting OLS regression revealed a positive significant association between the effectiveness of the audit committee and the quality characteristics of the IAF. This study has important implications for both practice and future internal auditing research and provides a composite measure that can be used to assess IAF quality.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2019.099133","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42923929","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: 4
Individual auditor competences and the pricing of audit services 个人审计师能力与审计服务定价
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2019-04-03 DOI: 10.1504/IJAAPE.2019.10020405
Irina V. Alexeyeva
{"title":"Individual auditor competences and the pricing of audit services","authors":"Irina V. Alexeyeva","doi":"10.1504/IJAAPE.2019.10020405","DOIUrl":"https://doi.org/10.1504/IJAAPE.2019.10020405","url":null,"abstract":"This study examines whether partner special competencies, such as industry expertise, public company expertise and client-specific expertise, are associated with a fee premium. It further investigates whether the association between partner competencies and audit fees is dependent on gender. Using a sample of 225 public Swedish companies audited from 2006-2015 (1461 firm-years) by 182 (33 females and 149 males) partners affiliated to Big 4 audit firms, partner industry expertise and client-specific expertise are found to be associated with higher audit fees. A further finding is that partners with special competencies are predominantly men. However, male public company specialists receive significantly lower audit fees than their female counterparts. Taken together, the results indicate that partner special competence is valued by clients.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41403782","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 value of a voluntary audit in debt financing: evidence from small privately held companies 自愿审计在债务融资中的价值:来自小型私人控股公司的证据
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2018-10-04 DOI: 10.1504/IJAAPE.2018.10015585
Sanna Tervo, A. Jokipii
{"title":"The value of a voluntary audit in debt financing: evidence from small privately held companies","authors":"Sanna Tervo, A. Jokipii","doi":"10.1504/IJAAPE.2018.10015585","DOIUrl":"https://doi.org/10.1504/IJAAPE.2018.10015585","url":null,"abstract":"This study examines the effects of voluntary audits on the quality of financial information and the cost of debt in small privately held companies using a sample of 5,254 observations spanning 2007-2012. Prior studies [see Blackwell et al. (1998), Minnis (2011) and Kim et al. (2011)] suggest that audited firms have a significantly lower cost of debt. In contrast to prior studies, our archival evidence shows that firms opting for a voluntary audit pay a slightly higher interest rate on their debt than do the unaudited firms among the set examined. This result is however supported by Niemi et al. (2012) who found that having a voluntary audit is positively associated with financial distress and by Dedman et al. (2014) who found that riskier companies are more likely to purchase voluntary audits.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42001617","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
Value relevance of earnings and book value in India: significance of accounting reforms and intangible-intensity in an emerging market 印度收益和账面价值的价值相关性：会计改革的意义和新兴市场的无形强度
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2018-10-04 DOI: 10.1504/IJAAPE.2018.10015588
P. Kumari, C. Mishra
{"title":"Value relevance of earnings and book value in India: significance of accounting reforms and intangible-intensity in an emerging market","authors":"P. Kumari, C. Mishra","doi":"10.1504/IJAAPE.2018.10015588","DOIUrl":"https://doi.org/10.1504/IJAAPE.2018.10015588","url":null,"abstract":"The study investigates the value relevance of earnings and book value on the Bombay Stock Exchange over 21 years of accounting regulation reforms in India from 1995 to 2015. In developed markets accounting information has lost its relevance due to shift in economies from tangible to intangible intensity. However, the relevance of accounting information in an emerging market increases with the improvements in accounting regulation and market environment. Thus, we also examined the effects of both accounting regulation reforms and intangible intensity on the relevance of earnings and book value in an emerging market. Results indicate that the relevance of the combined and incremental value of both earnings and book value is increased with the improvements in accounting regulation reforms in India. Furthermore, the intangible intensity is positively (negatively) significant to explain the change in the incremental explanatory power of earnings (book value).","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49521183","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: 4
Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence 首席审计官对道德勇气驱动因素的看法：突尼斯证据
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2018-10-04 DOI: 10.1504/IJAAPE.2018.095107
Imen Khelil, K. Hussainey, Hédi Noubbigh
{"title":"Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence","authors":"Imen Khelil, K. Hussainey, Hédi Noubbigh","doi":"10.1504/IJAAPE.2018.095107","DOIUrl":"https://doi.org/10.1504/IJAAPE.2018.095107","url":null,"abstract":"A string of accounting-related scandals has revealed key shortcomings in internal auditor truthfulness. These scandals have led researchers, professional organisations and institutions to question causes of internal auditor silence and the failure of ethical guidelines. This study responds to these questions by revealing moral courage as the missing ingredient in internal auditor ethical instruction and as the tool needed for internal auditors to preserve their integrity and overcome their fears. Building on what is currently known of internal auditors and moral courage, this study sheds light on professional and ethical requirements placed on internal auditors to tell the truth, and it emphasises the role of moral courage in guiding their ethical behaviours. It also considers what must be known about the development of moral courage among internal auditors and seeks to identify the factors that promote internal auditors' moral courage through 30 structured interviews with chief audit executives.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2018.095107","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42469769","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: 6
Excess audit committee compensation and audit pricing 超额审计委员会薪酬与审计定价
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2018-04-13 DOI: 10.1504/IJAAPE.2018.10012071
Rachana Kalelkar, Sarfraz Khan, Sung Jin Park
{"title":"Excess audit committee compensation and audit pricing","authors":"Rachana Kalelkar, Sarfraz Khan, Sung Jin Park","doi":"10.1504/IJAAPE.2018.10012071","DOIUrl":"https://doi.org/10.1504/IJAAPE.2018.10012071","url":null,"abstract":"In this study, we explore audit pricing decisions in the presence of excess audit committee compensation. Specifically, we examine whether excess compensation of audit committee members is related to audit fees. We find that excess compensation is positively associated with audit fees. We further examine whether the excess compensation affects auditors' pricing of earnings manipulation, and find evidence suggesting that auditors perceive earnings manipulation risk relatively low when the audit committee members are paid excess compensation. Overall, our results support the notion that audit committee excess compensation represents greater monitoring over a firm's financial reporting process, which affects auditor's risk assessment.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45658489","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: 3
Impact of IFRS adoption on reporting of firm efficiency: case of Indian IT firms 采用《国际财务报告准则》对公司效率报告的影响：以印度信息技术公司为例
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2018-04-13 DOI: 10.1504/IJAAPE.2018.091061
Sandhya Bhatia, Arindam Tripathy
{"title":"Impact of IFRS adoption on reporting of firm efficiency: case of Indian IT firms","authors":"Sandhya Bhatia, Arindam Tripathy","doi":"10.1504/IJAAPE.2018.091061","DOIUrl":"https://doi.org/10.1504/IJAAPE.2018.091061","url":null,"abstract":"This study examines the impact of the transition from generally accepted accounting principles of Indian jurisdiction (IGAAP) to international financial reporting standards (IFRS) on IT firms' reported performance efficiencies that are measured through different types of efficiencies of firms with the application of window analysis based on data envelopment analysis (DEA). We find that IT firms, in general, are found to operate on increasing returns to scale (IRS) indicating thereby cost diaspora in their advantage while raising the scale of production. Our statistical analysis also provides enough evidence that relative gross, technical and scale efficiencies of the firms remain relatively unchanged with a switching of accounting standards from IGAAP to IFRS. The semblance of impact on the reported relative performance efficiencies of the competing firms indicates the resemblances of accounting procedures that are being used under both standards in measuring the accounting amounts.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2018.091061","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44428805","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: 6
A review of the concept and measures of audit quality across three decades of research 三十年来审计质量的概念和度量回顾
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2018-04-13 DOI: 10.1504/IJAAPE.2018.091063
Tânia Menezes Montenegro, Filomena Antunes Brás
{"title":"A review of the concept and measures of audit quality across three decades of research","authors":"Tânia Menezes Montenegro, Filomena Antunes Brás","doi":"10.1504/IJAAPE.2018.091063","DOIUrl":"https://doi.org/10.1504/IJAAPE.2018.091063","url":null,"abstract":"This study provides a comprehensive literature review of audit quality and it explores three decades of audit research (1980 to 2010). The DeFond and Zhang (2014) framework is used to present and discuss several perspectives on the concept and measures of audit quality, its inherent limitations and main strengths, adding US versus international studies comparative approach. The study is of interest to students, academic researchers, practitioners, standard setters/regulators and all those interested in understanding audit quality, from a US versus international perspective.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2018.091063","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46802656","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: 4
Unintended consequences of Big 4 auditor office-level industry specialisation 四大审计事务所级别行业专业化的意外后果
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2018-04-13 DOI: 10.1504/IJAAPE.2018.10012073
Sharad Asthana, Rachana Kalelkar, K. Raman
{"title":"Unintended consequences of Big 4 auditor office-level industry specialisation","authors":"Sharad Asthana, Rachana Kalelkar, K. Raman","doi":"10.1504/IJAAPE.2018.10012073","DOIUrl":"https://doi.org/10.1504/IJAAPE.2018.10012073","url":null,"abstract":"The Big 4 audit firms currently dominate the US audit market. We investigate whether the extent of a Big 4 local office's dependence on industry specialist clients impacts audit effort/earnings quality for the office's specialist as well as non-specialist clients. Our findings suggest that greater dependence on specialist clients is associated with higher audit effort/earnings quality for specialist clients but also with lower audit effort/earnings quality for the office's non-specialist clients. Our results hold when we propensity-match specialist and non-specialist clients to control for client characteristics as a possible confounding explanation. Our study is important, because it: 1) contributes to prior research that is largely silent on whether cross-sectional variations in reputation for industry-expertise are associated with variations in audit quality (DeFond and Zhang, 2014); 2) suggests that, it would be appropriate for PCAOB inspectors to focus on non-specialist clients at audit offices with greater dependence on specialist clients as an area representing higher risk of lower audit effort/quality.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41347723","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
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