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Current Issues in Auditing最新文献

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Using Consumer Tweets to Improve Revenue Risk Assessments in Consumer-Oriented Industries 利用消费者推文改进面向消费者行业的收入风险评估
IF 0.8
Current Issues in Auditing Pub Date : 2022-11-14 DOI: 10.2308/ciia-2022-027
Andrea M. Rozario, Miklos V. Vasarhelyi, T. Wang
{"title":"Using Consumer Tweets to Improve Revenue Risk Assessments in Consumer-Oriented Industries","authors":"Andrea M. Rozario, Miklos V. Vasarhelyi, T. Wang","doi":"10.2308/ciia-2022-027","DOIUrl":"https://doi.org/10.2308/ciia-2022-027","url":null,"abstract":"This article summarizes the study of Rozario, Vasarhelyi, and Wang (2022), which examines the use of consumer tweets in improving the prediction and error detection performance of preliminary analytical procedures for the revenue account for firms that belong to consumer-oriented industries. They find that consumer tweets about product or brand interest increase the prediction and error detection ability of analytical procedures compared to analytical procedures that do not include it. These results suggest that this new source of external nonfinancial information is incrementally informative to auditors in developing assessments for the risk of misstated revenue in the planning stage of the audit. The findings of this study have important implications that may be relevant to the audits of other financial statement accounts.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2022-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42879736","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
Do Audit Data Analytics Influence Juror Perceptions of Audit Quality and Auditor Negligence? 审计数据分析是否影响陪审员对审计质量和审计疏忽的看法?
IF 0.8
Current Issues in Auditing Pub Date : 2022-11-11 DOI: 10.2308/ciia-2022-029
Dereck Barr‐Pulliam, Helen L. Brown-Liburd, Amanda Gates Carlson
{"title":"Do Audit Data Analytics Influence Juror Perceptions of Audit Quality and Auditor Negligence?","authors":"Dereck Barr‐Pulliam, Helen L. Brown-Liburd, Amanda Gates Carlson","doi":"10.2308/ciia-2022-029","DOIUrl":"https://doi.org/10.2308/ciia-2022-029","url":null,"abstract":"We summarize a recent study that examines whether and how the signals provided by the internal control (ICFR) opinion and auditor use of advanced data analytic tools (ADAs) influence juror negligence perceptions. When auditors issue an unqualified ICFR opinion and rely on traditional statistical sampling, jurors assess the auditors as more negligent than when the auditors use ADAs. Conversely, when auditors issue an adverse ICFR opinion, jurors ascribe less blame to auditors and more to investor plaintiffs regardless of whether the auditors use ADAs. Further, jurors perceive auditors as less negligent when they use ADAs for full population testing because they perceive ADAs to be an indicator of higher audit quality. Interestingly, jurors perceive no difference in the level of assurance provided by the audit opinion alone when auditors use ADAs relative to traditional sampling testing methods.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2022-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48096216","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 Effect of an Audit Firm’s Ethics Scandal on Client Acquisition Practices 审计事务所道德丑闻对客户获取行为的影响
IF 0.8
Current Issues in Auditing Pub Date : 2022-11-08 DOI: 10.2308/ciia-2022-033
Kevin Hale, J. Truelson
{"title":"The Effect of an Audit Firm’s Ethics Scandal on Client Acquisition Practices","authors":"Kevin Hale, J. Truelson","doi":"10.2308/ciia-2022-033","DOIUrl":"https://doi.org/10.2308/ciia-2022-033","url":null,"abstract":"Auditors who engage in unethical behavior often face subsequent reputational damage, such as loss of market share to competing auditors. KPMG was recently embroiled in a high-profile scandal that involved prominent members of the firm inappropriately receiving confidential information about upcoming PCAOB inspections. This article summarizes a study by Hale and Truelson (2022) that analyzes the effect of the scandal on KPMG’s reputation within the audit marketplace. Specifically, the study examines KPMG’s ability to attract new clients, the types of clients acquired, and audit fees charged to new clients. We then conclude by discussing the implications of the scandal on audit practitioners, regulators, and academics.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":"1 1","pages":""},"PeriodicalIF":0.8,"publicationDate":"2022-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41428168","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
Expanding the Concept of Materiality-to ESG: Audit Issues and Implications 将重要性概念扩展到ESG:审计问题及其影响
IF 0.8
Current Issues in Auditing Pub Date : 2022-10-20 DOI: 10.2308/ciia-2022-010
Lynn E. Turner, T. Weirich
{"title":"Expanding the Concept of Materiality-to ESG: Audit Issues and Implications","authors":"Lynn E. Turner, T. Weirich","doi":"10.2308/ciia-2022-010","DOIUrl":"https://doi.org/10.2308/ciia-2022-010","url":null,"abstract":"The concept of materiality has long been a basic feature in the US securities laws and regulations. With the current global and US efforts to develop new disclosure standards for Environmental, Social, and Governance (ESG), a debate has emerged regarding expansion of the definition of materiality. An expanded definition would include not only financial materiality (i.e., how information affects an investor’s decision to buy or sell), but it would also include environmental and social materiality (i.e., how a company’s operations impact the climate, its employees, consumers, and society). This is referred to as “double materiality” (EU 2019). However, as discussed in this paper, the concept of materiality set forth in the US securities laws and court decisions are contrary to the concept of double materiality. This paper provides a brief history of materiality, expansion of the concept, and discusses audit issues and implications.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2022-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45364121","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
How Do Investor and Auditor Materiality Judgments Compare? 投资者和审计师的实质性判断如何比较？
IF 0.8
Current Issues in Auditing Pub Date : 2022-08-31 DOI: 10.2308/ciia-2022-016
F. DeZoort, Travis P. Holt, Jonathan D. Stanley
{"title":"How Do Investor and Auditor Materiality Judgments Compare?","authors":"F. DeZoort, Travis P. Holt, Jonathan D. Stanley","doi":"10.2308/ciia-2022-016","DOIUrl":"https://doi.org/10.2308/ciia-2022-016","url":null,"abstract":"Materiality remains a challenging concept for auditors to implement in practice.  The challenges underlying auditor materiality assessments are compounded by the fact that materiality is typically defined from the  investor’s  (rather than the auditor’s) perspective. Despite this investor orientation, there is little empirical evidence about investors’ materiality judgments, specific quantitative and qualitative factors underlying their judgments, and how their judgments compare to auditors who implement materiality in practice. This article summarizes a recent study by DeZoort, Holt, and Stanley (2019) that addresses this problem by modeling professional and nonprofessional investors’ materiality judgments in a policy-capturing study, using experienced auditors as a benchmark. Results indicate significant differences in materiality judgments, judgment consensus, and cue utilization among the three participant groups. Findings also reveal between-group differences in self-reported quantitative materiality thresholds, judgment self-insight, as well as judgment confidence. We conclude the article with a discussion of the practical implications surrounding these findings.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42805438","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
Improving Fraud Performance with a Different Perspective 从不同角度提高欺诈绩效
IF 0.8
Current Issues in Auditing Pub Date : 2022-08-30 DOI: 10.2308/ciia-2022-025
Lawrence Chui, M. Curtis, Byron J Pike
{"title":"Improving Fraud Performance with a Different Perspective","authors":"Lawrence Chui, M. Curtis, Byron J Pike","doi":"10.2308/ciia-2022-025","DOIUrl":"https://doi.org/10.2308/ciia-2022-025","url":null,"abstract":"Chui, Curtis, and Pike (2022) find that auditors encouraged to take a forensic specialist’s perspective provide a more effective and efficient risk response in varying fraud risk environments than with their traditional mindset. The study provides evidence that auditors can adopt the forensic perspective, which focuses on fraud detection, while maintaining their typical audit roles and responsibilities. We summarize their key findings and discuss practical implications and actionable suggestions for audit practitioners. These insights suggest a potential low-cost mechanism to improve auditors’ fraud risk assessments and subsequent risk responses.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48971219","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
Accountants’ Views on Sustainability Reporting: A Generational Divide 会计师对可持续发展报告的看法:代际差异
IF 0.8
Current Issues in Auditing Pub Date : 2022-08-29 DOI: 10.2308/ciia-2022-003
Kathleen M. Bakarich, Marissa Hoffmann, A. S. Marcy, Patrick E. O’Brien
{"title":"Accountants’ Views on Sustainability Reporting: A Generational Divide","authors":"Kathleen M. Bakarich, Marissa Hoffmann, A. S. Marcy, Patrick E. O’Brien","doi":"10.2308/ciia-2022-003","DOIUrl":"https://doi.org/10.2308/ciia-2022-003","url":null,"abstract":"Accountants potentially have a major role to play as the field of sustainability reporting grows. Surveying 173 accountants, we find that the majority are unfamiliar with many of the existing sustainability frameworks and that 31 percent have current experience working in sustainability reporting.  Comments from respondents also indicate that there is some hesitation by older generations as to whether sustainability falls within accountants’ roles and responsibilities, whereas respondents under 30 indicated greater enthusiasm for the future of sustainability reporting.  With the prospect of mandatory SEC sustainability reporting and assurance looming, these results are critical as firms and professionals prepare for these potential changes.  Shifting market demands and new generations entering the workforce may impact the professional accounting landscape as companies seek to recruit and retain top talent who are excited about the prospects of working with sustainability information.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2022-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46627754","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
The current state and future implications of ESG assurance ESG保证的现状和未来影响
IF 0.8
Current Issues in Auditing Pub Date : 2022-08-11 DOI: 10.2308/ciia-2022-012
Kathleen M. Bakarich, Devon Baranek, Patrick E. O’Brien
{"title":"The current state and future implications of ESG assurance","authors":"Kathleen M. Bakarich, Devon Baranek, Patrick E. O’Brien","doi":"10.2308/ciia-2022-012","DOIUrl":"https://doi.org/10.2308/ciia-2022-012","url":null,"abstract":"This study examines environmental, social, and governance (ESG) reports of companies on the Wall Street Journal’s and Investor Business Daily’s top 100 sustainable companies. We collect information on whether the reports are assured, the type of assurance and standards cited, the assurance provider, and whether or not the provider also audits the financial statements. 58 percent of sample companies voluntarily sought external assurance services for some portion of these reports, with limited assurance primarily provided. Big 4 firms provide assurance for most international companies, but assure only 16 percent of U.S companies. We discuss practical implications and future research areas, including cross-country comparisons, ESG assurance, and standard-setting.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2022-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43030663","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
Do Shareholder Ratification Votes Impact Subsequent Audit Outcomes? 股东批准票是否影响后续审计结果?
IF 0.8
Current Issues in Auditing Pub Date : 2022-08-10 DOI: 10.2308/ciia-2022-015
Gregory W. Martin, D. Rama, K. Raghunandan, Paul N. Tanyi
{"title":"Do Shareholder Ratification Votes Impact Subsequent Audit Outcomes?","authors":"Gregory W. Martin, D. Rama, K. Raghunandan, Paul N. Tanyi","doi":"10.2308/ciia-2022-015","DOIUrl":"https://doi.org/10.2308/ciia-2022-015","url":null,"abstract":"The Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB) have justified audit-related disclosure rules by asserting that such information would be relevant for shareholders in auditor ratification voting decisions. The underlying assumption, stated more explicitly by activists and others, is that such voting can influence auditors’ subsequent actions. A recent study by Tanyi, Rama, Raghunandan, and Martin, (2020, TRRM), tests this assumption. Using data from 10,326 auditor ratification votes, TRRM (2020) find that higher than expected shareholder dissatisfaction of their external auditors is associated with higher audit quality and higher audit fees in the subsequent period. The results suggest that auditors should pro-actively engage with audit committees if there is higher than expected shareholder dissatisfaction. Auditors can also expect regulators to use such evidence in future rule proposals by the SEC and PCAOB, given past actions by regulators.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2022-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44433055","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 non-professional investors, jurors, and AICPA peer reviewers evaluate data and analytics-based substantive auditing procedures? 非专业投资者、陪审员和AICPA同行评审员如何评估基于数据和分析的实质性审计程序？
IF 0.8
Current Issues in Auditing Pub Date : 2022-05-04 DOI: 10.2308/ciia-2021-028
Brian Ballou, Jonathan H. Grenier, Lettie Mitchell, Tyler Ngwa, Andrew Reffett
{"title":"How do non-professional investors, jurors, and AICPA peer reviewers evaluate data and analytics-based substantive auditing procedures?","authors":"Brian Ballou, Jonathan H. Grenier, Lettie Mitchell, Tyler Ngwa, Andrew Reffett","doi":"10.2308/ciia-2021-028","DOIUrl":"https://doi.org/10.2308/ciia-2021-028","url":null,"abstract":"To minimize the associated risks (e.g., litigation, regulatory scrutiny, etc.) of implementing increasingly advanced data and analytics-based substantive auditing techniques, audit firms should ensure that key audit stakeholder groups sufficiently understand such procedures and believe that they maintain or elevate audit quality. However, little is known about how various stakeholder groups view data and analytics-based substantive procedures. Ballou, Grenier, and Reffett (2021) address this question by examining how three key audit stakeholder groups (investors, jurors, and AICPA peer reviewers) view two commonly employed data and analytics- based auditing techniques (population testing and predictive modeling). Our paper summarizes Ballou et al.’s (2021) study by summarizing its research questions, experimental method, and results. We then conclude with a discussion of the study’s implications for audit practice and, in particular, the steps that audit firms should take to ensure stakeholder comfort.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2022-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48542931","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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