International Journal of Auditing最新文献

External Auditors' Reliance on Internal Audit Findings and Recommendations 外部审计师对内部审计结果和建议的依赖

IF 2.7 4区管理学

International Journal of Auditing Pub Date : 2026-10-02 Epub Date: 2026-04-06 DOI: 10.1111/ijau.70034

Abdulaziz Alzeban

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引用次数: 0

Mandatory Audits of Private Companies 私营公司的强制审计

IF 2.7 4区管理学

International Journal of Auditing Pub Date : 2026-10-02 Epub Date: 2026-05-18 DOI: 10.1111/ijau.70037

Darren Henderson, Min Jeong Hong, Minna, Kaleab Mamo

{"title":"Mandatory Audits of Private Companies","authors":"Darren Henderson, Min Jeong Hong, Minna, Kaleab Mamo","doi":"10.1111/ijau.70037","DOIUrl":"https://doi.org/10.1111/ijau.70037","url":null,"abstract":"<p>We examine mandatory audits using Spanish private companies to generate insight into (1) how audit thresholds vary in tightness and impact, (2) which audit thresholds are crossed to cause audit commencement and cessation, (3) whether firms take actions to avoid audits and (4) whether audits provide economic benefits. Sample firms are subject to mandatory audits when they exceed two of three size thresholds for assets, revenue and number of employees. Investigating these thresholds, we find significant variation in their impacts on mandatory audits: The assets threshold is the tightest, whereas the number of employees is the least tight, and revenue best distinguishes mandatory audit status. Using discontinuity analysis, we find evidence that firms take actions to avoid crossing the audit thresholds, especially if another threshold has already been exceeded. Finally, we find that mandatory audits are associated with decreased borrowing costs and increased levels of debt that may persist beyond audit cessation. Our study provides regulators with insights into how each size threshold drives mandatory audit status. We also demonstrate that despite providing economic benefits, firms act to avoid mandatory audits, which suggests that regulators should seek to reduce the frictions driving such behaviour.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 4","pages":"678-708"},"PeriodicalIF":2.7,"publicationDate":"2026-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.70037","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149100348","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Auditability in the Digital Age 数字时代的可审计性

IF 2.7 4区管理学

International Journal of Auditing Pub Date : 2026-10-02 Epub Date: 2026-04-26 DOI: 10.1111/ijau.70038

Michael Power

{"title":"Auditability in the Digital Age","authors":"Michael Power","doi":"10.1111/ijau.70038","DOIUrl":"https://doi.org/10.1111/ijau.70038","url":null,"abstract":"<p>In this <i>Perspective</i> essay, I offer some provocations about the future of auditing. I suggest that auditing is currently undergoing technological change in its practice unlike any other in its history in which notions of evidence and auditability have become fluid. The pervasiveness of algorithms in auditee systems necessitates that auditing itself becomes algorithmic in nature. Although there may be considerable efficiency benefits from this, there is a risk that auditing becomes ‘platformized’ as one app attached to auditee systems. This in turn implicates the non-independence of the evidentiary basis of the audit. At the extreme, auditing becomes algorithmically self-referential, and the human auditor is reduced to the ‘de-skilled’ curator of analytical models and their decisions. At the same time, the underlying algorithms remain beyond auditability and human comprehension. I suggest that scholars have an opportunity to explore these processes empirically and that practitioners and professional institutes need to be vigilant about the side effects of technology in auditing. They must nurture the human-centric and dialogic nature of the practice in the face of these changes.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 4","pages":"597-603"},"PeriodicalIF":2.7,"publicationDate":"2026-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.70038","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149100509","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Changes in the Reporting of Critical Audit Matters 关键审计事项报告的变化

IF 2.7 4区管理学

International Journal of Auditing Pub Date : 2026-10-02 Epub Date: 2026-03-22 DOI: 10.1111/ijau.70033

Kristyn Calabrese, Mary Durkin, Kate Suslava

引用次数: 0

Relational and Contractual Governance in Auditor–Client Relationships: Effects on Value-Added Auditing 审计客户关系中的关系治理和契约治理：对增值审计的影响

IF 2.7 4区管理学

International Journal of Auditing Pub Date : 2026-10-02 Epub Date: 2026-04-09 DOI: 10.1111/ijau.70036

Ranjith Appuhami, Jing Jia, Zhongtian Li

{"title":"Relational and Contractual Governance in Auditor–Client Relationships: Effects on Value-Added Auditing","authors":"Ranjith Appuhami, Jing Jia, Zhongtian Li","doi":"10.1111/ijau.70036","DOIUrl":"https://doi.org/10.1111/ijau.70036","url":null,"abstract":"<p>Prior research examining value-added auditing in auditor–client relationships is primarily based on the auditor's perspective. We extend this line of research by examining how governance patterns and clients' perceived risk of material misstatement and cognitive conflict are associated with the provision of value-added audit services. Using the partial least squares (PLS) technique to analyse survey data collected from 249 senior managers in listed firms in Australia, we found that clients' perceived risk of material misstatement is positively related to the service provision, both directly and indirectly, through cognitive conflict. Of the two governance patterns, only contractual use is directly related to the service provision. Moreover, cognitive conflict between clients and auditors is found to mediate the relationship between relational governance and service provision. Overall, our study highlights the distinct roles of relational and contractual governance, perceived risk of material misstatement and cognitive conflict in interdependent relationships between auditors and clients, contributing to the provision of value-added audit services.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 4","pages":"635-652"},"PeriodicalIF":2.7,"publicationDate":"2026-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.70036","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149099977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

How to Choose a Fairness Measure: A Decision-Making Workflow for Auditors 如何选择公平指标：审计人员的决策流程

IF 2.7 4区管理学

International Journal of Auditing Pub Date : 2026-10-02 Epub Date: 2026-04-13 DOI: 10.1111/ijau.70035

Federica Picogna, Jacques de Swart, Heysem Kaya, Ruud Wetzels

{"title":"How to Choose a Fairness Measure: A Decision-Making Workflow for Auditors","authors":"Federica Picogna, Jacques de Swart, Heysem Kaya, Ruud Wetzels","doi":"10.1111/ijau.70035","DOIUrl":"https://doi.org/10.1111/ijau.70035","url":null,"abstract":"<div>\u0000 \u0000 <p>Recent developments in Artificial Intelligence (AI) have greatly benefited society but also introduced considerable risks. Among these risks is the potential for AI systems to produce discriminatory outcomes against specific social groups. In response, benchmark regulations such as the EU AI Act have been created, requiring AI systems to be fair and tasking auditors with ensuring their compliance. In practice, AI audits rely on fairness measures to perform an AI audit; however, two major challenges persist: selecting the most appropriate measure among the many available and defining fairness itself. To address these challenges, we developed a decision-making workflow that guides auditors in identifying the most suitable fairness measure and, by extension, the corresponding definition of fairness. To facilitate its practical application, the workflow has been integrated into the open-source program JASP for Audit, and its functionality is demonstrated through three illustrative case studies: the <i>COMPAS recidivism</i> case, the <i>DUO</i> case and the <i>German Credit Risk</i> case.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 4","pages":"653-677"},"PeriodicalIF":2.7,"publicationDate":"2026-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149100048","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Are Critical Audit Matters (CAMs) Associated With Subsequent Auditor Switches? 关键审计事项（CAMs）是否与后续的审计师转换相关？

IF 2.7 4区管理学

International Journal of Auditing Pub Date : 2026-10-02 Epub Date: 2026-05-26 DOI: 10.1111/ijau.70039

Pureum Kim, Jiwon Nam, Myungsoo Son

引用次数: 0

Audit Partner Tenure and Audit Fees: The Role of Regulatory Disclosure Requirements in Western Europe 审计合伙人任期与审计费用：西欧监管披露要求的作用

IF 2.7 4区管理学

International Journal of Auditing Pub Date : 2026-07-03 Epub Date: 2026-02-12 DOI: 10.1111/ijau.70030

Adam Aoun, Cédric Poretti

{"title":"Audit Partner Tenure and Audit Fees: The Role of Regulatory Disclosure Requirements in Western Europe","authors":"Adam Aoun, Cédric Poretti","doi":"10.1111/ijau.70030","DOIUrl":"https://doi.org/10.1111/ijau.70030","url":null,"abstract":"<p>This paper examines the role of country-level regulatory disclosure requirements in moderating the relationship between audit partner tenure and audit fees. Using a sample of publicly listed companies in Western Europe, our findings reveal that audit partners with longer tenure charge higher fees, reflecting their incremental contribution to the audit process. This fee premium is more pronounced in countries with weaker disclosure requirements, where companies pay 15.33% higher audit fees when compared to companies with stronger regulatory requirements, highlighting the critical role of audit partners' firm-specific tenure in providing assurance about the credibility of financial information in such contexts. Additional analyses show that a new EU regulatory disclosure requirement had a positive effect on audit fees only in previously weak regulatory disclosure requirement settings, confirming the importance of audit partner tenure in explaining the high audit fee premiums. Overall, our study provides valuable insights for policymakers, practitioners and academics.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 3","pages":"528-547"},"PeriodicalIF":2.7,"publicationDate":"2026-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.70030","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148386452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Assurance of Sustainability Information: Recent Research Trends and Implications for Standard-Setting 可持续性信息的保证：最近的研究趋势和对标准制定的影响

IF 2.7 4区管理学

International Journal of Auditing Pub Date : 2026-07-03 Epub Date: 2026-02-22 DOI: 10.1111/ijau.70023

Roger Simnett, Yi She

{"title":"Assurance of Sustainability Information: Recent Research Trends and Implications for Standard-Setting","authors":"Roger Simnett, Yi She","doi":"10.1111/ijau.70023","DOIUrl":"https://doi.org/10.1111/ijau.70023","url":null,"abstract":"<div>\u0000 \u0000 <p>With the growth in reporting of sustainability information and the necessity to improve the credibility and trustworthiness of this information, independent assurance of sustainability information is becoming increasingly important. Internationally, we have seen the recent development of reporting standards on sustainability and climate-related information, accompanied by the development of assurance standards by the IAASB. With countries and companies increasingly reporting this information and adopting these standards, the need for high-quality research has never been greater. In this perspectives article invited by the editor-in-chief, we identify trends in the most recent sustainability assurance research (107 publications in leading journals from 2018–2025), examining research methods, topics and publication outlets. To identify how this body of research has the potential to inform assurance standard-setting, we develop an assurance quality framework (adapted from the IAASB's Audit Quality Framework) and code these publications against the elements of this developed framework. We also identify and categorise from these 107 publications any references to, and implications for, assurance standards. In this way, we outline current level of knowledge and identify potential future research topics. The changing assurance environment, challenges remaining and gaps in the research allow us to identify unresolved issues needing further research, which can also inform future policy and practice.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 3","pages":"381-404"},"PeriodicalIF":2.7,"publicationDate":"2026-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148386842","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Voluntary Adoption of Internal Audit by NASDAQ Firms and Its Impact on Internal Control Reporting 纳斯达克公司自愿采用内部审计及其对内部控制报告的影响

IF 2.7 4区管理学

International Journal of Auditing Pub Date : 2026-07-03 Epub Date: 2026-01-07 DOI: 10.1111/ijau.70025

Omar Watts, Randal Elder, Michael Hyman

引用次数: 0