Journal of Accounting Literature最新文献_第10页

Who’s the boss? The economic and behavioral implications of various characterizations of the superior in participative budgeting research 谁是老板?参与式预算研究中不同上级特征的经济和行为含义

Journal of Accounting Literature Pub Date : 2018-12-01 DOI: 10.1016/j.acclit.2018.03.004

Alisa G. Brink , Jennifer C. Coats , Frederick W. Rankin

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引用次数: 13

Is earnings management sensitive to discount rates? 盈余管理对贴现率敏感吗?

Journal of Accounting Literature Pub Date : 2018-12-01 DOI: 10.1016/j.acclit.2018.03.001

Jesper Haga , Kim Ittonen , Per C. Tronnes , Leon Wong

引用次数: 10

Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions 审计事务所轮岗、审计师留用和联合审计是否重要?-对银行董事和机构投资者看法的实验性调查

Journal of Accounting Literature Pub Date : 2018-12-01 DOI: 10.1016/j.acclit.2018.01.003

Reiner Quick, Florian Schmidt

{"title":"Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions","authors":"Reiner Quick, Florian Schmidt","doi":"10.1016/j.acclit.2018.01.003","DOIUrl":"10.1016/j.acclit.2018.01.003","url":null,"abstract":"<div><p>As a consequence of the global financial and economic crisis, the European Commission recently reformed the audit market. One objective was to restore public trust in the auditing profession and thus to enhance the audit function. This study investigates whether perceptions of auditor independence and audit quality are influenced by audit firm rotation, auditor retention and joint audits, because regulators argue that these instruments can improve auditor independence and audit quality. Therefore, we conduct an experiment with bank directors and institutional investors in Germany. The results indicate a negative main effect for joint audits on perceived auditor independence, and that a rotation cycle of 24 years marginally significantly impairs participant perceptions of audit quality, compared to a rotation cycle of only ten years. Besides the main effects, planned contrast tests suggest a negative interaction between rotation and joint audit on participant perceptions of auditor independence. Moreover, a negative interaction effect is revealed between rotation after 24 years and retention on perceptions of audit quality. It is particularly noteworthy that we failed to identify a positive impact of the regulatory measures taken or supported by the European Commission on perceptions of auditor independence and audit quality.</p></div>","PeriodicalId":45666,"journal":{"name":"Journal of Accounting Literature","volume":"41 ","pages":"Pages 1-21"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.acclit.2018.01.003","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48562051","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

No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality? 没有消息就是坏消息:PCAOB第二部分报告对年度被检查事务所的审计费用和审计质量有影响吗?

Journal of Accounting Literature Pub Date : 2018-12-01 DOI: 10.1016/j.acclit.2018.01.002

Elizabeth Johnson , Kenneth J. Reichelt , Jared S. Soileau

{"title":"No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality?","authors":"Elizabeth Johnson , Kenneth J. Reichelt , Jared S. Soileau","doi":"10.1016/j.acclit.2018.01.002","DOIUrl":"10.1016/j.acclit.2018.01.002","url":null,"abstract":"<div><p>We investigate the effect of the PCAOB’s Part II report on annually inspected firms’ audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issued inspection reports that include a public portion (Part I) of identified audit deficiencies, and (in most cases) a nonpublic portion (Part II) of identified quality control weaknesses. The Part II report is only made public when the PCAOB deems that remediation was insufficient after at least 12 months have passed. Starting around the time of the 2007 Deloitte censure (Boone et al., 2015), the PCAOB shifted from a soft synergistic approach to an antagonistic approach, such that Part II reports were imminent, despite delays that ultimately led to their release one to four years later than expected. Our study spans the period from 2007 to 2015, and examines the effect on audit fees and audit quality at the earliest date that the Part II report could have been released – 12 months after the Part I report was issued. We find that following the 12 month period, that annually inspected audit firms eventually lost reputation by lower audit fees, while they concurrently made remedial efforts to increase the quality of their client’s financial reporting quality (abnormal accruals magnitude and restatements). However, three years after the Part II report was actually released, audit fees increased.</p></div>","PeriodicalId":45666,"journal":{"name":"Journal of Accounting Literature","volume":"41 ","pages":"Pages 106-126"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.acclit.2018.01.002","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44988419","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: 20

Studies on the impact of accounting information and assurance on commercial lending judgments 会计信息与鉴证对商业贷款判断的影响研究

Journal of Accounting Literature Pub Date : 2018-12-01 DOI: 10.1016/j.acclit.2018.03.005

Arnold Schneider

引用次数: 10

Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework 结构方程模型对控制系统相互依赖的测试:控制框架杠杆的概念发展和证据

Journal of Accounting Literature Pub Date : 2018-12-01 DOI: 10.1016/j.acclit.2018.02.002

Tobias Johansson

{"title":"Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework","authors":"Tobias Johansson","doi":"10.1016/j.acclit.2018.02.002","DOIUrl":"10.1016/j.acclit.2018.02.002","url":null,"abstract":"<div><p>This article deals with how to test for and evaluate interdependence among control practices in a management control system using structural equation modeling. Empirical research on the levers of control (LOC) framework is used as an example. In LOC research, a path model approach to interdependence has been developed. The appropriateness of this approach is evaluated, developed, and compared with the correlation of residuals approach (seemingly unrelated regression) implemented in the wider complementarity literature. Empirical examples of the different models are shown and compared by using a data set on LOC of 120 SBUs in Sweden. The empirical results show that modeling interdependence among control practices in a management control system as non-recursive (bi-directional) paths or as residual correlations evidently affects the conclusions drawn about interdependence in terms of both presence and magnitude. The two models imply different views on how to conceptualize interdependence and are not statistically and empirically comparable. If using non-recursive path models, several model specification issues appear. To be able to identify such models, this needs to be carefully considered in the theory and research design prior to data collection.</p></div>","PeriodicalId":45666,"journal":{"name":"Journal of Accounting Literature","volume":"41 ","pages":"Pages 47-62"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.acclit.2018.02.002","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44477348","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: 15

Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism 认知神经科学研究与审计人员职业怀疑交叉的未来研究方向

Journal of Accounting Literature Pub Date : 2018-12-01 DOI: 10.1016/j.acclit.2018.03.006

Carmen Olsen , Anna Gold

引用次数: 14

Audit seasonality and pricing of audit services: Theory and evidence from a meta-analysis 审计季节性与审计服务定价:来自元分析的理论与证据

Journal of Accounting Literature Pub Date : 2018-06-01 DOI: 10.1016/j.acclit.2017.11.003

Hooi Ying Ng, Per Christen Tronnes, Leon Wong

引用次数: 17

Risk reporting: A review of the literature and implications for future research 风险报告:文献综述及对未来研究的启示

Journal of Accounting Literature Pub Date : 2018-06-01 DOI: 10.1016/j.acclit.2017.12.001

Tamer Elshandidy , Philip J. Shrives , Matt Bamber , Santhosh Abraham

引用次数: 116

The value of public sector audit: Literature and history 公共部门审计的价值:文学和历史

Journal of Accounting Literature Pub Date : 2018-06-01 DOI: 10.1016/j.acclit.2017.11.001

David Hay , Carolyn Cordery

{"title":"The value of public sector audit: Literature and history","authors":"David Hay , Carolyn Cordery","doi":"10.1016/j.acclit.2017.11.001","DOIUrl":"10.1016/j.acclit.2017.11.001","url":null,"abstract":"<div><p>This paper explores the value of financial statement auditing in the public sector. The study applies theory about auditing from the private sector as well as the public sector to explore ways in which public sector auditing can be expected to be valuable. It shows that there are a number of complementary explanations that can be applied to examine the value of public audit, including agency, signaling, insurance, management control, governance and confirmation explanations. The evidence from research and history is generally consistent with the agency and management control explanations. There is some support for the signaling and insurance explanations, while research evidence suggests that governance has differing impact in the public sector compared to the private. The confirmation hypothesis is also potentially relevant. Reviewing the history of the development of public sector auditing functions shows that at least some developments were consistent with explanations such as agency theory and management control. Auditing in the public sector is an area where more research is valuable. The paper concludes with a discussion of issues for further investigation.</p></div>","PeriodicalId":45666,"journal":{"name":"Journal of Accounting Literature","volume":"40 ","pages":"Pages 1-15"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.acclit.2017.11.001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133539335","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: 100