Current Issues in Auditing最新文献

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Email versus In-Person Audit Inquiry: Recent Research and Additional Survey Data 电子邮件与面对面审计查询:最近的研究和额外的调查数据
IF 0.8
Current Issues in Auditing Pub Date : 2018-09-01 DOI: 10.2308/CIIA-52267
Aaron Saiewitz
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引用次数: 10
Super Shears: Micro Cases to Reduce Confirmation Bias in Evaluating Management Estimates 超级剪刀:减少管理评估确认偏差的微观案例
IF 0.8
Current Issues in Auditing Pub Date : 2018-08-01 DOI: 10.2308/CIIA-52222
C. Sargent, Carol C. Bishop
{"title":"Super Shears: Micro Cases to Reduce Confirmation Bias in Evaluating Management Estimates","authors":"C. Sargent, Carol C. Bishop","doi":"10.2308/CIIA-52222","DOIUrl":"https://doi.org/10.2308/CIIA-52222","url":null,"abstract":"\u0000 This two-case set offers evidence of the need for and effectiveness of practice in evaluating evidence and auditing management estimates using both students and audit professionals. Participants must identify and evaluate confirming and disconfirming evidence for management's accrual for allowance for uncollectible accounts and warranty reserves. After practice and feedback in the first case, the second set offers added practice and measures skill improvement. The cases specifically target the perennial problem of “confirmation bias.” Responses from 51 auditing students and 53 auditors (from staff to partner) indicate these tasks are effective, realistic, and motivating.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2018-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/CIIA-52222","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45888176","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
Using Blockchain to Aggregate and Share Misconduct Issues across the Accounting Profession 使用区块链汇总和分享整个会计行业的不当行为问题
IF 0.8
Current Issues in Auditing Pub Date : 2018-07-01 DOI: 10.2308/CIIA-52184
Mark D. Sheldon
{"title":"Using Blockchain to Aggregate and Share Misconduct Issues across the Accounting Profession","authors":"Mark D. Sheldon","doi":"10.2308/CIIA-52184","DOIUrl":"https://doi.org/10.2308/CIIA-52184","url":null,"abstract":"\u0000 A perennial challenge in the accounting profession is how to aggregate and share instances of practitioner misconduct among numerous relevant parties. At present, both the American Institute of Certified Public Accountants (AICPA) and National Association of State Boards of Accountancy (NASBA) offer solutions for centralized collection of misconduct, but both likely experience issues with incomplete reporting from key constituents. I propose a novel use of blockchain technology to address this issue, such that all key parties in the accounting profession leverage an accountancy blockchain to aggregate and share instances of practitioner misconduct across the country on a nearly real-time basis. Such a network creates an immutable record of misconduct and allows key constituents in the accounting profession to work together and share information as peers without the risk of one party taking control of the ledger. I close by discussing blockchain-specific roadblocks to realizing this proposed model.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/CIIA-52184","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46366422","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: 31
The Continuing Evolution of Auditor Reporting in the Broker-Dealer Industry: Issues and Opportunities 券商行业审计报告的持续发展:问题与机遇
IF 0.8
Current Issues in Auditing Pub Date : 2018-06-01 DOI: 10.2308/CIIA-52176
Zachary T. Kowaleski, Nathan H. Cannon, A. Schnader, J. Bedard
{"title":"The Continuing Evolution of Auditor Reporting in the Broker-Dealer Industry: Issues and Opportunities","authors":"Zachary T. Kowaleski, Nathan H. Cannon, A. Schnader, J. Bedard","doi":"10.2308/CIIA-52176","DOIUrl":"https://doi.org/10.2308/CIIA-52176","url":null,"abstract":"\u0000 Over the past decade, there have been significant changes to the regulatory environment for broker-dealer (BD) audits, as it shifted from private to public oversight. These changes unfolded in stages, from required PCAOB registration, to interim inspections under long-standing AICPA auditing and attestation standards, to proposal and finalization of new SEC and PCAOB standards, and finally to inspections under PCAOB auditing/attestation standards. This paper summarizes these events and their implications for both the auditing profession and BD audit quality, highlighting progress made, continuing issues, and research opportunities.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49168222","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
The State of the Literature on Audit Committee Compensation and Its Implications for Practice and Research 审计委员会薪酬的文献现状及其对实践和研究的启示
IF 0.8
Current Issues in Auditing Pub Date : 2018-06-01 DOI: 10.2308/CIIA-52177
Caroline Hayek
{"title":"The State of the Literature on Audit Committee Compensation and Its Implications for Practice and Research","authors":"Caroline Hayek","doi":"10.2308/CIIA-52177","DOIUrl":"https://doi.org/10.2308/CIIA-52177","url":null,"abstract":"\u0000 The compensation structure of audit committee members has shifted over time to comprise greater proportions of equity and less cash. Practitioners and researchers debate what mixture of cash and equity compensation promotes audit committee objectivity and financial reporting quality. This article summarizes the current state of the audit committee compensation literature and discusses the implications of these findings for future researchers, practitioners, and regulators.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":"1 1","pages":""},"PeriodicalIF":0.8,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/CIIA-52177","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41736048","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: 7
Agility in Audit: Could Scrum Improve the Audit Process? 审计的敏捷性:Scrum能改善审计过程吗?
IF 0.8
Current Issues in Auditing Pub Date : 2018-06-01 DOI: 10.2308/CIIA-52148
Richard I. Newmark, Gabe Dickey, William Wilcox
{"title":"Agility in Audit: Could Scrum Improve the Audit Process?","authors":"Richard I. Newmark, Gabe Dickey, William Wilcox","doi":"10.2308/CIIA-52148","DOIUrl":"https://doi.org/10.2308/CIIA-52148","url":null,"abstract":"SUMMARY Changes in environmental forces provide an opportunity for audit firms to move away from an up front and reactive audit planning approach to one that is more agile. Agility involves quicker...","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/CIIA-52148","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48254310","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: 9
Disclosure and Audit Implications of Nonfinancial Measures: A Teaching Case 非财务指标的披露与审计启示:一个教学案例
IF 0.8
Current Issues in Auditing Pub Date : 2018-06-01 DOI: 10.2308/CIIA-52147
Matthew Hoag, Gabriel D. Saucedo
{"title":"Disclosure and Audit Implications of Nonfinancial Measures: A Teaching Case","authors":"Matthew Hoag, Gabriel D. Saucedo","doi":"10.2308/CIIA-52147","DOIUrl":"https://doi.org/10.2308/CIIA-52147","url":null,"abstract":"SUMMARY This case introduces students to nonfinancial measures (NFMs) and encourages thoughtful consideration and discourse surrounding their reporting and use by managers and auditors. NFMs are co...","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/CIIA-52147","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47621794","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
Survey Nonresponse in the Auditing Profession: Trends and Recommendations 审计行业的调查不回应:趋势与建议
IF 0.8
Current Issues in Auditing Pub Date : 2018-04-01 DOI: 10.2308/CIIA-52131
Porschia Nkansa, C. Bailey
{"title":"Survey Nonresponse in the Auditing Profession: Trends and Recommendations","authors":"Porschia Nkansa, C. Bailey","doi":"10.2308/CIIA-52131","DOIUrl":"https://doi.org/10.2308/CIIA-52131","url":null,"abstract":"SUMMARY Researchers have anecdotally noticed the decline in response rates from accounting professionals (particularly auditors) across time. We document the extent of this decline and analyze the ...","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":"12 1","pages":""},"PeriodicalIF":0.8,"publicationDate":"2018-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/CIIA-52131","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42841826","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
Assessing Management Integrity: Insights from Big 4 Auditors in Egypt 评估管理诚信:来自埃及四大审计机构的见解
IF 0.8
Current Issues in Auditing Pub Date : 2018-04-01 DOI: 10.2308/CIIA-52117
Rasha Kassem
{"title":"Assessing Management Integrity: Insights from Big 4 Auditors in Egypt","authors":"Rasha Kassem","doi":"10.2308/CIIA-52117","DOIUrl":"https://doi.org/10.2308/CIIA-52117","url":null,"abstract":"SUMMARY Recent corporate scandals have raised concerns about the quality and value of the audit profession and have generated demands for improving auditors' evaluation of management integrity. The...","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2018-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/CIIA-52117","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46549760","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
Client Likeability in Auditor Fraud Risk Judgments: The Mitigating Influence of Task Experience, the Review Process, and a “Consider the Opposite” Strategy 审计舞弊风险判断中的客户好感度:任务经验、审核过程和“考虑相反”策略的缓和影响
IF 0.8
Current Issues in Auditing Pub Date : 2018-04-01 DOI: 10.2308/CIIA-52118
Brad A. Schafer, J. Schafer
{"title":"Client Likeability in Auditor Fraud Risk Judgments: The Mitigating Influence of Task Experience, the Review Process, and a “Consider the Opposite” Strategy","authors":"Brad A. Schafer, J. Schafer","doi":"10.2308/CIIA-52118","DOIUrl":"https://doi.org/10.2308/CIIA-52118","url":null,"abstract":"SUMMARY Auditors contend with an array of management personalities during the course of an audit engagement. Some clients by their nature are more likeable, while others create a stressful or unple...","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":"12 1","pages":"11"},"PeriodicalIF":0.8,"publicationDate":"2018-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/CIIA-52118","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45272244","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
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