Current Issues in Auditing最新文献_第2页

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s A Firm’s System of Quality Control and Other Proposed Amendments to PCAOB Standards, Rules, and Forms 美国会计协会审计分会审计标准委员会对PCAOB的A公司质量控制体系和对PCAOB标准、规则和表格的其他拟议修订的意见

IF 0.8

Current Issues in Auditing Pub Date : 2023-06-07 DOI: 10.2308/ciia-2023-005

C. Boland, Matthew S. Ege, Noel Harding, D. Hermanson, Kyleen W. Prewett, Jonathan S. Pyzoha

引用次数: 0

PCAOB Enforcement: Toothless Body of Law or a Bite That Packs a Punch? PCAOB执法：无牙法律体系还是一口一拳？

IF 0.8

Current Issues in Auditing Pub Date : 2023-05-30 DOI: 10.2308/ciia-2022-038

Michael J. Mowchan, Wei Zhang

引用次数: 0

Current Issues in Auditing: A Foundation for ESG Research 当前审计问题:ESG研究的基础

IF 0.8

Current Issues in Auditing Pub Date : 2023-04-01 DOI: 10.2308/ciia-2023-003

Denise Dickins, Keith Urtel

引用次数: 0

Editorial Policy 编辑政策

Current Issues in Auditing Pub Date : 2023-04-01 DOI: 10.2308/1936-1270-17.1.e

引用次数: 0

Implications of Enhanced Cybersecurity Risk Management Reporting and Independent Assurance 加强网络安全风险管理报告和独立保证的意义

Current Issues in Auditing Pub Date : 2023-04-01 DOI: 10.2308/ciia-2022-018

Michele Frank, Jonathan Grenier, Jonathan S. Pyzoha, Natalie Zielinski

{"title":"Implications of Enhanced Cybersecurity Risk Management Reporting and Independent Assurance","authors":"Michele Frank, Jonathan Grenier, Jonathan S. Pyzoha, Natalie Zielinski","doi":"10.2308/ciia-2022-018","DOIUrl":"https://doi.org/10.2308/ciia-2022-018","url":null,"abstract":"SUMMARY According to the World Economic Forum (WEF) (2022), cybersecurity risk is the most immediate and financially material sustainability risk that organizations face. Companies experience significant financial and reputational losses in the market after a cyberattack. However, companies are only required to disclose a trivial amount of information about their cybersecurity risk management efforts (SEC 2014; Newman 2018). This paper summarizes Frank, Grenier, and Pyzoha (2019), which examines whether voluntarily providing additional disclosures regarding a company’s cybersecurity efforts, with or without assurance, increases investment attractiveness. Absent assurance, voluntary disclosures about the nature and effectiveness of cybersecurity efforts are sufficient to increase investment attractiveness for companies that have not (versus have) disclosed a prior cyberattack, as investors are less likely to question the disclosure’s reliability. Assurance provides a greater benefit to companies that have (versus have not) disclosed a prior cyberattack, as they benefit more from the reliability enhancement of assurance.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136261426","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 Corporate Social Responsibility Disclosures and Assurance on Jurors’ Judgments 企业社会责任披露与保证对陪审员判决的影响

Current Issues in Auditing Pub Date : 2023-04-01 DOI: 10.2308/ciia-2022-020

Andrew C. Stuart

{"title":"The Influence of Corporate Social Responsibility Disclosures and Assurance on Jurors’ Judgments","authors":"Andrew C. Stuart","doi":"10.2308/ciia-2022-020","DOIUrl":"https://doi.org/10.2308/ciia-2022-020","url":null,"abstract":"SUMMARY This study examines whether management’s corporate social responsibility (CSR) motives and CSR assurance influence jurors’ negligence and punitive damages assessments using a 2 × 2 experiment. CSR activities can provide insurance-like protection from negative reactions during a corporate crisis if stakeholders perceive altruistic motives. However, it is not known whether this insurance-like protection applies during litigation. Findings suggest that disclosure of altruistic CSR activities (i.e., without expectation of financial returns) improves jurors’ affective response to the defendant and perceptions of company behavior prior to a negative event compared to self-serving CSR activities (i.e., expectation of financial returns), which reduce negligence and punitive damages assessments. However, when disclosures are assured, the relationship changes. In this scenario, altruistic and self-serving CSR have similar influences on jurors’ judgments. Overall, results suggest that CSR disclosure and assurance may provide benefits during litigation by increasing jurors’ affective reaction to the defendant and perceptions of the company’s behavior.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":"265 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136085530","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

Covers and Front Matter 封面及封面

Current Issues in Auditing Pub Date : 2023-04-01 DOI: 10.2308/1936-1270-17.1.i

引用次数: 0

Managers’ Use of an Omission Strategy to Perpetrate Fraud and Auditors’ Evaluations of the Resulting Misstatements 管理者使用遗漏策略实施欺诈和审计师对由此产生的错误陈述的评估

IF 0.8

Current Issues in Auditing Pub Date : 2023-03-01 DOI: 10.2308/ciia-2022-032

E. Hamilton, Jason L. Smith

引用次数: 0

How Does High Uncertainty in Accounting Estimates Impact Auditor Litigation Risk? Opposite Effects in Jury Trials and Attorneys’ Out-of-Court Settlements 会计估计的高度不确定性如何影响审计师的诉讼风险?陪审团审判和律师庭外和解的相反效应

IF 0.8

Current Issues in Auditing Pub Date : 2023-01-01 DOI: 10.2308/ciia-2022-021