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Current Issues in Auditing最新文献

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Evaluating Blockchain Using COSO 使用COSO评估区块链
IF 0.8
Current Issues in Auditing Pub Date : 2021-03-01 DOI: 10.2308/ciia-2019-509
N. Vincent, R. Barkhi
{"title":"Evaluating Blockchain Using COSO","authors":"N. Vincent, R. Barkhi","doi":"10.2308/ciia-2019-509","DOIUrl":"https://doi.org/10.2308/ciia-2019-509","url":null,"abstract":"\u0000 As companies begin to explore and develop technology solutions based on blockchain and smart contracts, there is a need to understand the impact of blockchain and smart contracts on the assessment of internal controls and enterprise risk. Especially since the distributed ledger and smart contracts blur the system boundaries between trading partners, there is a need to understand whether internal control assessments based on a single company approach is adequate in an integrated and collaborative environment. This paper provides an overview of smart contracts for practitioners and describes the associated risks of engaging in a blockchain consortium. We also list potential questions related to internal controls that may be considered when either engaging in a consortium or executing a smart contract. We then discuss whether current frameworks, specifically the Committee of Sponsoring Organizations' (COSO) integrated and COSO's Enterprise Risk Management (ERM) frameworks, adequately address a collaborative supply chain ecosystem.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":"15 1","pages":""},"PeriodicalIF":0.8,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46415378","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
Do the Benefits of Small Issuer SOX 404(b) Exemptions Outweigh the Costs? 小型发行人SOX 404(b)豁免的好处大于成本吗?
IF 0.8
Current Issues in Auditing Pub Date : 2021-01-22 DOI: 10.2308/CIIA-2020-026
Amanda M. Convery, Carolyn B. Levine
{"title":"Do the Benefits of Small Issuer SOX 404(b) Exemptions Outweigh the Costs?","authors":"Amanda M. Convery, Carolyn B. Levine","doi":"10.2308/CIIA-2020-026","DOIUrl":"https://doi.org/10.2308/CIIA-2020-026","url":null,"abstract":"\u0000 Responding to complaints that small issuers have disproportionately high costs that exceed the benefits of internal control attestation, the SEC has expanded size-based exemptions to SOX 404(b) since its initial adoption. Recent changes to the exemption criteria have rekindled the debate over the value of the SOX 404(b) requirement. This paper summarizes the model presented in Levine (2009), describes conditions for overauditing, and suggests solutions for practitioners, their clients, and regulators.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2021-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42295452","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
How to Reduce the Cybersecurity Breach Contagion Effect 如何减少网络安全漏洞的传染效应
IF 0.8
Current Issues in Auditing Pub Date : 2021-01-12 DOI: 10.2308/CIIA-2020-025
A. Kelton
{"title":"How to Reduce the Cybersecurity Breach Contagion Effect","authors":"A. Kelton","doi":"10.2308/CIIA-2020-025","DOIUrl":"https://doi.org/10.2308/CIIA-2020-025","url":null,"abstract":"\u0000 This article discusses a recent study titled “Do voluntary disclosures mitigate the cybersecurity beach contagion effect?” (Kelton and Pennington 2020). The study finds voluntary cybersecurity disclosures can provide firms protection from contagion effects, a phenomenon where the negative impact of a cybersecurity breach at an industry peer firm spills over to other bystander firms in the same industry. This article offers practical implications of the study for financial reporting executives, boards of directors, and auditors.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2021-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43324298","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
Practitioner Summary: The Value of Assurance and Ethics in Difficult Times: Corporate Social Responsibility Disclosures and Investor Decisions 从业者总结:在困难时期保证和道德的价值:企业社会责任披露和投资者决策
IF 0.8
Current Issues in Auditing Pub Date : 2020-11-04 DOI: 10.2308/ciia-2020-012
Andrew C. Stuart, J. Bedard, Cynthia E. Clark
{"title":"Practitioner Summary: The Value of Assurance and Ethics in Difficult Times: Corporate Social Responsibility Disclosures and Investor Decisions","authors":"Andrew C. Stuart, J. Bedard, Cynthia E. Clark","doi":"10.2308/ciia-2020-012","DOIUrl":"https://doi.org/10.2308/ciia-2020-012","url":null,"abstract":"Corporate social responsibility (CSR) assurance rates continue to lag behind corporate reporting of CSR activity (Blasco and King 2017), suggesting managers question whether the benefits of purchasing assurance outweigh the costs. This article summarizes a recent study by Stuart, Bedard, and Clark (2020) investigating the value of CSR assurance when a company experiences a negative event by examining how prior disclosure of management’s CSR intentions, and the decision to purchase independent assurance, influence investors’ judgments. Findings suggest investors react more favorably to management’s intention to engage in activities that increase expected future financial returns when economic times are good. In contrast, in difficult times investor preference shifts to management’s intent for activities done solely for social good as a signal of ethical culture. However, this preference disappears when disclosures are assured. Findings suggest the decision to purchase CSR assurance plays an important role in signaling management’s ethical culture.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2020-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46550949","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
Planning for Substantive Testing at the Assertion Level: A Training Activity and Mini Case 断言级别的实质性测试计划:一个培训活动和迷你案例
IF 0.8
Current Issues in Auditing Pub Date : 2020-11-04 DOI: 10.2308/ciia-2020-003
Janice E. Rummell, A. Weickgenannt
{"title":"Planning for Substantive Testing at the Assertion Level: A Training Activity and Mini Case","authors":"Janice E. Rummell, A. Weickgenannt","doi":"10.2308/ciia-2020-003","DOIUrl":"https://doi.org/10.2308/ciia-2020-003","url":null,"abstract":"\u0000 This two-part educational resource was developed to enhance students' understanding of a key aspect of the audit guidance concerning financial statement audit planning for substantive testing at the assertion level. Assuming the role of audit associates at a CPA firm, students first engage in a training activity in which they deconstruct substantive audit tasks into significant financial statement accounts, management assertions, and types of audit procedures related to each task. Then, students consider inherent risk factors for a client engagement in a mini case and apply relevant accounts, management assertions, and detailed substantive audit procedures. These resources are easy to implement and require little advanced preparation, yet they provide a rich instructional resource for either new or experienced auditing faculty. Assessment results and student survey responses reveal the effectiveness of these resources in promoting students' comprehension of the critical role of management assertions in the audit planning process.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2020-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44368950","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
The Role of Communication Mode in Auditor-Client Interactions: Insights from Staff Auditors 沟通模式在审计师与客户互动中的作用——来自审计人员的启示
IF 0.8
Current Issues in Auditing Pub Date : 2020-09-10 DOI: 10.2308/ciia-2020-007
Melissa Carlisle, E. Hamilton
{"title":"The Role of Communication Mode in Auditor-Client Interactions: Insights from Staff Auditors","authors":"Melissa Carlisle, E. Hamilton","doi":"10.2308/ciia-2020-007","DOIUrl":"https://doi.org/10.2308/ciia-2020-007","url":null,"abstract":"\u0000 Research suggests that staff auditors are more comfortable interacting with client personnel through email than face-to-face and that this choice of communication mode has the potential to impact audit outcomes. However, very little is known about how staff auditors choose a communication mode and its effects on their client interactions. Therefore, we present survey-based evidence that the majority of staff auditors prefer to interact with the client face-to-face but use face-to-face and email relatively equally. Auditors who primarily email the client place less value on client connection, and those who prefer email report feeling more communication anxieties related to the client. Importantly, the use of face-to-face communication is associated with more positive and productive client interactions. Firms can use the results of our study to understand the factors influencing staff auditors' preference for and use of different communication modes and its effect on audit outcomes, particularly as remote work increases.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2020-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46880850","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
Factors Affecting the Outcomes of Legal Claims against Auditors 影响审计人员法律索赔结果的因素
IF 0.8
Current Issues in Auditing Pub Date : 2020-09-02 DOI: 10.2308/ciia-2020-023
Karen J. De Meyst, D. Lowe, Mark E. Peecher, Jeffrey S. Pickerd, Andrew Reffett
{"title":"Factors Affecting the Outcomes of Legal Claims against Auditors","authors":"Karen J. De Meyst, D. Lowe, Mark E. Peecher, Jeffrey S. Pickerd, Andrew Reffett","doi":"10.2308/ciia-2020-023","DOIUrl":"https://doi.org/10.2308/ciia-2020-023","url":null,"abstract":"Maksymov, Pickerd, Lowe, Peecher, and Reffett (2020b) draw insights based on interviews with 27 prominent audit litigation attorneys about the factors affecting the initiation of legal claims against auditors and how such factors affect settlement outcomes. We summarize their key findings and discuss important implications for audit practitioners. Specifically, we focus on the key factors that affect plaintiff attorneys’ willingness to pursue legal claims against auditors, including the merits of the claim, size of alleged economic damages, auditors’ ability to pay, and the expected cost to pursue the claim. We also discuss the reasons why most audit disputes settle (as opposed to resolving at trial) and the factors affecting settlement outcomes. We hope the insights provided enhance audit practitioners’ understanding of litigation and the settlement process to allow them to manage claims in a less intimidated and ultimately more strategic manner.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2020-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45026959","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
Fostering Intrinsic Motivational Orientation: A Cost-Effective Method for Encouraging Audit Staff to Speak Up 培养内在动机导向：激励审计人员敢于发声的成本效益方法
IF 0.8
Current Issues in Auditing Pub Date : 2020-09-01 DOI: 10.2308/ciia-2020-002
Robert P. Mocadlo, J. Rich, Madeline Trimble, Yuepin (Daniel) Zhou
{"title":"Fostering Intrinsic Motivational Orientation: A Cost-Effective Method for Encouraging Audit Staff to Speak Up","authors":"Robert P. Mocadlo, J. Rich, Madeline Trimble, Yuepin (Daniel) Zhou","doi":"10.2308/ciia-2020-002","DOIUrl":"https://doi.org/10.2308/ciia-2020-002","url":null,"abstract":"\u0000 This article summarizes and outlines practical implications from the findings of “It Goes Without Saying: The Effects of Intrinsic Motivational Orientation, Leadership Emphasis of Intrinsic Goals, and Audit Issue Ambiguity on Speaking Up” (Kadous, Proell, Rich, and Zhou 2019). Through a series of experiments and surveys, the initial paper tests the effect that leadership focus on intrinsic motivation of auditors can have on their willingness to “speak up” with audit issues. Furthermore, they introduce the effects that ambiguity and source of motivation have on their initial findings. We expand this original work by summarizing the empirical findings and elaborating on the practical implications for auditors, managers, academics, and regulators. Applying these findings in practice could be a cost effective and efficient way to operationalize PCAOB AS 1201 and improve audit quality.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49504949","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
Systems-Thinking in Complex Audit Situations 复杂审计环境下的系统思维
IF 0.8
Current Issues in Auditing Pub Date : 2020-09-01 DOI: 10.2308/ciia-19-017
Billy E. Brewster, Anthony C. Bucaro
{"title":"Systems-Thinking in Complex Audit Situations","authors":"Billy E. Brewster, Anthony C. Bucaro","doi":"10.2308/ciia-19-017","DOIUrl":"https://doi.org/10.2308/ciia-19-017","url":null,"abstract":"\u0000 This article summarizes three academic studies (Brewster 2011; Brewster 2016; Bucaro 2019) that investigate the effects of a specific form of critical thinking, systems-thinking, on audit judgments. Systems-thinking emphasizes taking a holistic “big picture” perspective and understanding how parts of complex processes interact and function. Collectively, the three studies find that systems-thinking can lead to auditors better understanding the risk of material misstatement through improved risk assessment and information processing. Ultimately, these improvements in critical thinking also increase the likelihood of identifying incorrect management explanations and incorporation of comprehensive information into audit decisions. Importantly, these studies find that systems-thinking can be instilled through short tutorial sessions, which may be embedded directly into the audit process.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48471671","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
Audit Quality and Disclosures of Less-Experienced Participating Audit Firms in PCAOB Filings PCAOB文件中经验不足的审计事务所的审计质量和信息披露
IF 0.8
Current Issues in Auditing Pub Date : 2020-09-01 DOI: 10.2308/ciia-19-002
C. Dee, Ayalew Lulseged, Tianming Zhang
{"title":"Audit Quality and Disclosures of Less-Experienced Participating Audit Firms in PCAOB Filings","authors":"C. Dee, Ayalew Lulseged, Tianming Zhang","doi":"10.2308/ciia-19-002","DOIUrl":"https://doi.org/10.2308/ciia-19-002","url":null,"abstract":"In “Who Did the Audit? Audit Quality and Disclosures of Other Audit Participants in PCAOB Filings” (Dee, Lulseged and Zhang 2015), we examine quality for issuer audits disclosed as involving less-experienced “participating auditors”. We find that market prices of these issuers reacted negatively at the time of disclosure, and investors’ valuations of their post-disclosure quarterly earnings declined; investors have greater uncertainty in the numbers reported. In addition, the quality of the reported earnings is lower. However, we do not see a subsequent increase in audit fees which suggests clients don’t increase demands for higher quality to counteract the uncertainty in investors’ perceptions of audit quality. Since our sample is limited to less-experienced participating auditors, the results are not readily generalizable to the universe of participating auditors. We suggest research using Form AP data explore if our findings are generalizable to issuer audits involving the wider population of participating auditors. D ow naded rom hp://m eridianenpress.com /cia/articf/doi/10.2308/C IIA-19-002/2/ciia-ciia-19-002.pdf by gest on 25 Sptem er 2020","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":"14 1","pages":""},"PeriodicalIF":0.8,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47073530","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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