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Current Issues in Auditing最新文献

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Current Issues in Auditing: How We Are Advancing the Dialogue Between Academics and Practitioners 当前的审计问题:我们如何促进学者和从业者之间的对话
IF 0.8
Current Issues in Auditing Pub Date : 2021-09-01 DOI: 10.2308/ciia-10775
Denise Dickins, Keith Urtel
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引用次数: 0
The Structure of State Auditor Functions in the Fight Against Corruption 反腐败斗争中的国家审计职能结构
IF 0.8
Current Issues in Auditing Pub Date : 2021-08-19 DOI: 10.2308/ciia-2020-044
Renee Flasher, Syrena Shirley, J. P. Higgins
{"title":"The Structure of State Auditor Functions in the Fight Against Corruption","authors":"Renee Flasher, Syrena Shirley, J. P. Higgins","doi":"10.2308/ciia-2020-044","DOIUrl":"https://doi.org/10.2308/ciia-2020-044","url":null,"abstract":"In this study, we examine the structure of the state auditor or equivalent function to determine the relationship with federal corruption convictions. Specifically, we explore whether differences in the responsibilities for (1) financial statement audits of state or local governments (i.e., state audit function  vs.  private-sector auditor) and (2) fraud investigations through whistleblower programs within states are associated with federal corruption prosecutions within the state. We find that states’ efforts in the fight against corruption appear to be more effective where state audit functions are responsible for both financial statement audits and fraud investigations. We interpret our results as support for deterrence benefits achievable through state auditor functions’ active involvement in financial statement audits and fraud investigations.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":"1 1","pages":""},"PeriodicalIF":0.8,"publicationDate":"2021-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41579164","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
PRACTITIONER SUMMARY Implications of Employee Satisfaction and Work-Life Balance in Accounting Firms 会计师事务所员工满意度与工作与生活平衡的涵义
IF 0.8
Current Issues in Auditing Pub Date : 2021-06-10 DOI: 10.2308/CIIA-2021-006
Joshua A. Khavis, J. Krishnan, Colin Tipton
{"title":"PRACTITIONER SUMMARY Implications of Employee Satisfaction and Work-Life Balance in Accounting Firms","authors":"Joshua A. Khavis, J. Krishnan, Colin Tipton","doi":"10.2308/CIIA-2021-006","DOIUrl":"https://doi.org/10.2308/CIIA-2021-006","url":null,"abstract":"This article summarizes and reflects on the implications of the published study “Employee Satisfaction and Work-Life Balance in Accounting Firms and Audit Quality” (Khavis and Krishnan 2021), which examines the link between employee satisfaction, work-life balance, and audit quality within accounting firms. The study uses employee-level reviews from Glassdoor.com to examine how accounting firms are perceived by their employees, and tests whether accounting firms’ workplace characteristics explain employee satisfaction and audit quality. We briefly summarize the findings of this study and highlight relevant practical implications related to audit quality, employee recruitment, and employee retention, which may interest practitioners, regulators, and academics.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2021-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42428543","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
Determining the Inherent Risks of Cryptocurrency: A Survey Analysis 确定加密货币的内在风险:调查分析
IF 0.8
Current Issues in Auditing Pub Date : 2021-06-10 DOI: 10.2308/CIIA-2020-038
Steven A. Harrast, Debra Ertel McGilsky, Yan Sun
{"title":"Determining the Inherent Risks of Cryptocurrency: A Survey Analysis","authors":"Steven A. Harrast, Debra Ertel McGilsky, Yan Sun","doi":"10.2308/CIIA-2020-038","DOIUrl":"https://doi.org/10.2308/CIIA-2020-038","url":null,"abstract":"Cryptocurrencies pose several risks that impact the inherent risk assessments of auditors. The SEC has issued warnings about the risks (Clayton 2017), and the PCAOB lists virtual assets as a key focus area in future inspections (Vincent and Wilkins 2020). This study examines how accounting professionals perceive the inherent risks associated with cryptocurrency based on their likelihood of occurrence and expected impact on financial statements. We find the risk of determining cryptocurrency value is perceived as having the highest likelihood of occurrence, and unauthorized private key access has the highest impact. Combining the evaluations of likelihood and impact, we rank the risk of ineffective exchange-level controls as having the highest inherent risk. We also find that inherent risk judgments are negatively correlated with cryptocurrency experience. Professionals with prior cryptocurrency experience, or who work for a company planning to process cryptocurrency transactions, rate inherent risk lower than those with less experience.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2021-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42300987","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
Greater Than the Sum of Its Parts: Collaborating for Diversity 大于各部分之和：为多样性而合作
IF 0.8
Current Issues in Auditing Pub Date : 2021-05-28 DOI: 10.2308/CIIA-2020-045
R. Dey, Lucy Lim, F. Ross, T. Walker, Ken Bouyer
{"title":"Greater Than the Sum of Its Parts: Collaborating for Diversity","authors":"R. Dey, Lucy Lim, F. Ross, T. Walker, Ken Bouyer","doi":"10.2308/CIIA-2020-045","DOIUrl":"https://doi.org/10.2308/CIIA-2020-045","url":null,"abstract":"The Center for Accounting Education at Howard University partnered with public accounting firms, professional accounting associations, state CPA societies, and accounting academics to formulate recommendations to improve the advancement and retention of Black accounting professionals. Black accountants make up 9 percent of all U.S. accountants and auditors, but in public accounting firms they account for only 4 percent of professional staff and a mere 1 percent of partners (U.S. BLS 2019; AICPA 2019). An important indicator of the collaboration’s success is that public accounting firm leaders sought out its findings and are implementing its recommendations. This paper presents the formation, operation, and outcomes of the collaboration. It also describes the value each group gained from collaborating and provides recommendations for managing collaborations. Our descriptions are offered as a model for others to translate the results of academic research into industry action.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2021-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48197525","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
Auditing While Black: Revealing Microaggressions Faced by Black Professionals in Public Accounting 黑人审计：揭示黑人公共会计专业人员面临的微侵犯
IF 0.8
Current Issues in Auditing Pub Date : 2021-05-19 DOI: 10.2308/CIIA-2020-035
Phebian L. Davis, Denise Dickins, J. Higgs, Joseph Reid
{"title":"Auditing While Black: Revealing Microaggressions Faced by Black Professionals in Public Accounting","authors":"Phebian L. Davis, Denise Dickins, J. Higgs, Joseph Reid","doi":"10.2308/CIIA-2020-035","DOIUrl":"https://doi.org/10.2308/CIIA-2020-035","url":null,"abstract":"\u0000 Despite efforts of the AICPA and public accounting firms, Black professionals remain underrepresented in public accounting. To better understand the experiences of Black accountants, we interviewed current and former auditors and collected their personal stories of inequality and microaggressions. We also collected the interviewees' suggestions about how to improve the retention of Black professionals. We hope these stories and suggestions help advance the diversity, equity, and inclusion (DEI) initiatives of public accounting firms. They can also be used by academics to stimulate discussions about DEI issues and motivate research.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2021-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45807030","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
Showcasing Audit Quality through Voluntary Public Disclosure of Audit Quality Indicators 通过自愿公开披露审计质量指标展示审计质量
IF 0.8
Current Issues in Auditing Pub Date : 2021-05-11 DOI: 10.2308/CIIA-2021-004
Owen Brown, Velina K. Popova
{"title":"Showcasing Audit Quality through Voluntary Public Disclosure of Audit Quality Indicators","authors":"Owen Brown, Velina K. Popova","doi":"10.2308/CIIA-2021-004","DOIUrl":"https://doi.org/10.2308/CIIA-2021-004","url":null,"abstract":": Public accounting firms continuously invest significant resources into enhancing audit quality. In this paper, we summarize Brown and Popova’s (2019) key findings related to public disclosure of audit quality indicators (AQIs) and discuss important implications for audit practitioners. Specifically, we discuss the current landscape of AQI disclosure from a regulatory and practitioner standpoint, and we provide recommendations for audit practitioners to consider when developing their own framework for AQI disclosure. Finally, we discuss how important stakeholder groups such as individual investors are influenced by AQI disclosures when making significant decisions concerning the audit firm (e.g., making auditor ratification decisions) and the audit client (e.g., making investment changes). The insights provided in our summary inform audit practitioners on how to showcase their audit quality enhancement efforts through voluntary AQI disclosure. SUMMARY: Public accounting firms continuously invest significant resources into enhancing audit quality. In this paper, we summarize Brown and Popova’s (2019) key findings related to public disclosure of audit quality indicators (AQIs) and discuss important implications for audit practitioners. Specifically, we discuss the current landscape of AQI disclosure from a regulatory and practitioner standpoint, and we provide recommendations for audit practitioners to consider when developing their own framework for AQI disclosure. Finally, we discuss how important stakeholder groups such as individual investors are influenced by AQI disclosures when making significant decisions concerning the audit firm (e.g., making auditor ratification decisions) and the audit client (e.g., making investment changes). The insights provided in our summary inform audit practitioners on how to showcase their audit quality enhancement efforts through voluntary AQI disclosure.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2021-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42204474","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
Preparing Auditors for the Blockchain Oracle Problem 为区块链Oracle问题做好审计师准备
IF 0.8
Current Issues in Auditing Pub Date : 2021-05-11 DOI: 10.2308/CIIA-2021-007
Mark D. Sheldon
{"title":"Preparing Auditors for the Blockchain Oracle Problem","authors":"Mark D. Sheldon","doi":"10.2308/CIIA-2021-007","DOIUrl":"https://doi.org/10.2308/CIIA-2021-007","url":null,"abstract":"","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2021-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45168606","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
Robotic Process Automation for the Extraction of Audit Information: A Use Case 用于审计信息提取的机器人过程自动化：一个用例
IF 0.8
Current Issues in Auditing Pub Date : 2021-05-11 DOI: 10.2308/CIIA-2020-043
Jeroen Bellinga, Tjibbe Bosman, S. Hocuk, Wim H.P. Janssen, Alaa Khzam
{"title":"Robotic Process Automation for the Extraction of Audit Information: A Use Case","authors":"Jeroen Bellinga, Tjibbe Bosman, S. Hocuk, Wim H.P. Janssen, Alaa Khzam","doi":"10.2308/CIIA-2020-043","DOIUrl":"https://doi.org/10.2308/CIIA-2020-043","url":null,"abstract":"The reconciliation of audit evidence to the audit subject matter is a key and recurring audit procedure. Before reconciling information, data needs to be extracted from the audit subject matter, which is often in a Portable Document Format (PDF). Reconciliations are a recurring task for every new version of the audit subject matter. Large audit firms tend to “offshore” simple and repetitive audit tasks such as reconciliations to shared service centers. Offshoring however comes at the expense of coordination costs, delays in the process and challenges regarding the liability risk to the auditor. This paper presents an open-source algorithm to extract data from (draft) annual reports (PDF files) using Python to automate, rather than outsource, the data extraction for reconciliations. The algorithm resulted in a significant time saving for the audit of a large Dutch asset management firm. Researchers apply the algorithm to minimize hand-collection of financial statement data.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2021-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42736987","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
Academic Research on the Role of Corporate Governance and IT Expertise in Addressing Cybersecurity Breaches: Implications for Practice, Policy and Research 关于公司治理和IT专业知识在解决网络安全漏洞中的作用的学术研究：对实践、政策和研究的启示
IF 0.8
Current Issues in Auditing Pub Date : 2021-04-21 DOI: 10.2308/CIIA-2020-034
Carolin Hartmann, Jimmy Carmenate
{"title":"Academic Research on the Role of Corporate Governance and IT Expertise in Addressing Cybersecurity Breaches: Implications for Practice, Policy and Research","authors":"Carolin Hartmann, Jimmy Carmenate","doi":"10.2308/CIIA-2020-034","DOIUrl":"https://doi.org/10.2308/CIIA-2020-034","url":null,"abstract":"Frequent cyber-attacks on organizations in the last decade have caught the attention of practitioners and governance bodies, who have called for boards to take a more active role in managing and preventing future cyber risks. Governance surveys however, find that boards are not sufficiently prepared to address cyber security risks due to a lack of IT expertise. Firms have begun appointing technology experts, creating board level technology (IT) committees and delegating responsibilities to the audit committee as a means of managing cybersecurity risk.  With the aim of understanding the current and future role of governance mechanisms in managing cybersecurity risks, this paper reviews the existing cybersecurity guidelines and regulations, and summarizes the empirical research related to corporate governance, security breaches, and IT expertise in overseeing cyber risks. Finally, we discuss implications for practice, policy and researchers.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2021-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47437720","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: 5
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