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The Cost of Auditing Service Performance Information 审计服务性能信息的成本
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2025-04-29 DOI: 10.1111/ijau.12379
Xikai Chen, Tom Scott
{"title":"The Cost of Auditing Service Performance Information","authors":"Xikai Chen,&nbsp;Tom Scott","doi":"10.1111/ijau.12379","DOIUrl":"https://doi.org/10.1111/ijau.12379","url":null,"abstract":"<p>This paper adds to prior literature by examining whether requiring the assurance of non-financial information increases audit fees. Specifically, we use a sample of New Zealand not-for-profits (charities) newly required to prepare statements of service performance (SSP), following accounting standards and assured per auditing standards. We find evidence of a significant increase in audit fees, although there is no change in audit or filing lag. There is some evidence that adopting the New Zealand-specific auditing standard for SSPs can reduce the increase in audit fees for smaller not-for-profits. Overall, our results suggest mandating non-financial information should be viewed as having increased costs. These results are particularly salient considering the ever-increasing push for non-financial and sustainability information throughout the world.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 3","pages":"454-474"},"PeriodicalIF":2.1,"publicationDate":"2025-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12379","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144524789","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 Sustainability Audits Impact Audit Effort Choices 可持续发展审计如何影响审计工作选择
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2025-04-24 DOI: 10.1111/ijau.12378
Martin Klösch, Anna Kasmanhuber
{"title":"How Sustainability Audits Impact Audit Effort Choices","authors":"Martin Klösch,&nbsp;Anna Kasmanhuber","doi":"10.1111/ijau.12378","DOIUrl":"https://doi.org/10.1111/ijau.12378","url":null,"abstract":"<p>We analyse how the introduction of mandatory audits of sustainability reports conducted by the auditor of the financial report changes audit effort and quality choices. In our model, the auditor decides on effort allocation between a financial audit and a sustainability audit. Our analysis reveals that, in a competitive market, legislators may not consistently drive higher financial (sustainability) audit efforts solely through increased litigation payments for financial (sustainability) audit errors. Based on the cost structure, there exists either a substitutive effect or a complementary effect; that is, increasing litigation for errors in the financial audit increases the financial audit effort while simultaneously increasing or decreasing the sustainability audit effort and vice versa. In both scenarios, an overall improvement in audit quality is observed with increased litigation. We extend our analysis to a two-provider setting, where the above results hold structurally under some conditions. The overall audit quality can be higher or lower than in the one-provider setting. These findings represent novel insights not previously explored in the existing literature.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 3","pages":"436-453"},"PeriodicalIF":2.1,"publicationDate":"2025-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12378","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144525121","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
Non-GAAP Reporting Decisions and the Enhanced Fraud Triangle: The Role of Capability 非公认会计准则报告决策和强化的舞弊三角：能力的作用
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2025-03-27 DOI: 10.1111/ijau.12377
Valerie C. Simmons, Dana R. Hermanson, Velina K. Popova
{"title":"Non-GAAP Reporting Decisions and the Enhanced Fraud Triangle: The Role of Capability","authors":"Valerie C. Simmons,&nbsp;Dana R. Hermanson,&nbsp;Velina K. Popova","doi":"10.1111/ijau.12377","DOIUrl":"https://doi.org/10.1111/ijau.12377","url":null,"abstract":"<div>\u0000 \u0000 <p>Based on an experiment with 92 US public company financial executives, we use the enhanced fraud triangle framework (pressure, opportunity and capability) to understand controllers' response to CFO pressure to opportunistically manipulate non-GAAP earnings. Overall, we find that capability factors are associated with controllers' behaviour in our experimental setting, with some evidence of pressure effects as well. Specifically, we find that controller bonus type, perceptions of the CEO's role in pressure from the CFO, the perceived ethicality of the action, the fairness of the decision process and whether participants have seen a similar situation in practice are significantly related to controllers' decisions. Overall, our results and other recent research findings point to the important role of capability in understanding and assessing fraud risk. We hope that the findings will be useful to auditors, and we encourage auditing standard setters to consider emphasizing capability in their fraud-related standards.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 3","pages":"421-435"},"PeriodicalIF":2.1,"publicationDate":"2025-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144525100","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
Internal Audit Structure and Risk Management: Evidence From Public US Universities 内部审计结构与风险管理：来自美国公立大学的证据
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2025-03-27 DOI: 10.1111/ijau.12376
Han Yan
{"title":"Internal Audit Structure and Risk Management: Evidence From Public US Universities","authors":"Han Yan","doi":"10.1111/ijau.12376","DOIUrl":"https://doi.org/10.1111/ijau.12376","url":null,"abstract":"<div>\u0000 \u0000 <p>In the context of the 2019 US college admissions scandal, I investigate whether internal audit functions (IAFs) in public US universities design risk-based audit plans. Specifically, I test the association between internal audit structure (i.e., centralized, decentralized and hybrid) and internal auditors' reactions to emerging admissions risk. The statistical results suggest that the IAFs of public US universities responded to admissions risk after the scandal. However, the responses vary among IAFs with different structures. Centralized IAFs emerged as early reactors to admissions risk, whereas decentralized IAFs promptly reacted to admissions risk post-scandal. Hybrid IAFs demonstrated a tendency to address admissions risk both pre- and post-scandal. This study leverages hand-collected internal audit plans and reports to examine risk-based audit plans in higher education. The findings provide empirical evidence that IAFs in higher education engage in risk-based audit planning.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 3","pages":"400-420"},"PeriodicalIF":2.1,"publicationDate":"2025-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144525099","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
Why Regulate Auditing? Externalities and the Limits of Regulation 为什么要监管审计？外部性和监管的局限性
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2025-03-20 DOI: 10.1111/ijau.12374
Jere R. Francis
{"title":"Why Regulate Auditing? Externalities and the Limits of Regulation","authors":"Jere R. Francis","doi":"10.1111/ijau.12374","DOIUrl":"https://doi.org/10.1111/ijau.12374","url":null,"abstract":"<div>\u0000 \u0000 <p>Good audits have benefits to the broader economy (externalities) that transcend the private benefits to companies that contract for audits. Because companies will only pay for the private benefit of an audit, there is a potential market failure in which audit quality is underproduced relative to the theoretical social optimum, which is Pigou's classic argument for regulation to correct the market failure. While Pigou's framework can identify the need for regulation, it cannot determine the optimum level of regulation. This means regulators must focus on the net benefits of regulations on a case-by-case basis, and not presume regulation is needed because of externalities, per se. Careful assessment of costs and benefits is necessary to prevent overregulation that has potentially harmful consequences for audit firms and clients. However, this assessment is challenging given the difficulty in defining and measuring the benefits of higher quality audits, suggesting a need for restraint in regulatory policy-making.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 3","pages":"366-375"},"PeriodicalIF":2.1,"publicationDate":"2025-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144525160","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
The Effects of Corporate Social Responsibility Assurance and the Choice of Assurer on Stock Price Crash Risk: Evidence From China 企业社会责任担保与保险公司选择对股价暴跌风险的影响：来自中国的证据
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2025-03-20 DOI: 10.1111/ijau.12375
Minghui Yang, Petra Maresova
{"title":"The Effects of Corporate Social Responsibility Assurance and the Choice of Assurer on Stock Price Crash Risk: Evidence From China","authors":"Minghui Yang,&nbsp;Petra Maresova","doi":"10.1111/ijau.12375","DOIUrl":"https://doi.org/10.1111/ijau.12375","url":null,"abstract":"<div>\u0000 \u0000 <p>The aim of this study is to investigate the impact of corporate social responsibility (CSR) assurance and the choice of CSR assurer on stock price crash risk. Using a sample of 10,237 firm-year observations from Chinese firms between 2011 and 2022, we find that CSR assurance reduces crash risk and moderates the negative relationship between CSR reporting and crash risk. The effect of CSR assurance does not significantly differ between firms with voluntary and mandatory CSR reports. Additionally, we find that accounting firms as CSR assurers mitigate crash risk and moderate the adverse ‘CSR reporting and crash risk’ relationship, with the mitigating effect being more pronounced when the assurer is a Big Four firm compared to a non-Big Four firm. Our heterogeneity analysis reveals that institutional monitoring and ownership types are key factors influencing these findings. The results remain robust to endogeneity concerns, alternative measures of crash risk and CSR reporting, the exclusions of specific sample periods and the inclusion of firm fixed effects. This study contributes to the literature by highlighting the role of CSR assurance and the choice of assurer in reducing stock price volatility.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 3","pages":"376-399"},"PeriodicalIF":2.1,"publicationDate":"2025-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144525161","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
Auditor Extra-Billing and Client-Initiated Auditor Changes 审计员额外计费和客户发起的审计员变更
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2025-03-09 DOI: 10.1111/ijau.12373
Francis Goddard, Martin Schmidt
{"title":"Auditor Extra-Billing and Client-Initiated Auditor Changes","authors":"Francis Goddard,&nbsp;Martin Schmidt","doi":"10.1111/ijau.12373","DOIUrl":"https://doi.org/10.1111/ijau.12373","url":null,"abstract":"<p>This paper examines how auditor extra-billing and the quality of the auditor–board member relationship affect client-initiated auditor changes. Extra-billing is an auditor billing practice where the auditor invoices a higher amount than originally negotiated with the client. Although extra-billing is common in audit practice, it has not yet received much attention in audit research. Understanding audit as a professional service, we conceptualize extra-billing as a factor that is instrumental in creating or preventing bonding, which influences the repeat purchasing behaviour of a client, such as retaining an incumbent auditor. Seventy-eight board members responsible for audit matters completed a case that varied auditor extra-billing (no extra-billing or extra-billing) and the quality of the auditor–board member relationship (good or bad relationship). The results show that both an extra-billing and a bad auditor–board member relationship increase the likelihood of a client-initiated auditor change. These results have important implications for auditors, auditees and audit regulators.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 3","pages":"348-365"},"PeriodicalIF":2.1,"publicationDate":"2025-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12373","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144524533","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
Is Communication Between the Auditor and Audit Committee Associated With Stock Price Crash Risk? 审计师与审计委员会之间的沟通是否与股价崩盘风险有关？
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2025-02-25 DOI: 10.1111/ijau.12372
Eun Hye Jo, Jung Wha (Jenny) Lee, Tom Scott
{"title":"Is Communication Between the Auditor and Audit Committee Associated With Stock Price Crash Risk?","authors":"Eun Hye Jo,&nbsp;Jung Wha (Jenny) Lee,&nbsp;Tom Scott","doi":"10.1111/ijau.12372","DOIUrl":"https://doi.org/10.1111/ijau.12372","url":null,"abstract":"<p>Despite an emphasis on the value of communication from the auditor to the audit committee in auditing standards and by regulators, it is unclear if it is effective at revealing bad news to the audit committee. Using the unique Korean setting, where communication must be disclosed, we examine if it is associated with future firm-specific stock price crash risk. We find that greater communication is significantly negatively associated with stock price crash risk and that the results are driven by written communication and communication on key audit matters or internal controls. Furthermore, the value of communication is stronger coming from Big 4 auditors and when the audit committee is independent.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 3","pages":"327-347"},"PeriodicalIF":2.1,"publicationDate":"2025-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12372","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144525190","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
The Effect of Earlier Contract Date for Auditor Change on Audit Quality 审计师变更合同日期提前对审计质量的影响
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2025-01-22 DOI: 10.1111/ijau.12371
Sangil Kim, Jonggeun Kim, Ho-Young Lee
{"title":"The Effect of Earlier Contract Date for Auditor Change on Audit Quality","authors":"Sangil Kim,&nbsp;Jonggeun Kim,&nbsp;Ho-Young Lee","doi":"10.1111/ijau.12371","DOIUrl":"https://doi.org/10.1111/ijau.12371","url":null,"abstract":"<div>\u0000 \u0000 <p>This study investigates the effect of an earlier contract for auditor change (ECAC) on audit quality. In November 2018, the Korean government mandated that client firms must complete audit engagement contracts before the date of the audit report. This requirement informed incumbent auditors about the final year of their engagement prior to completing audit procedures. Our hypothesis suggests that this increased awareness enhances the independence of incumbent auditors, resulting in improved audit quality. The findings support the hypothesis and reveal that audit quality with incumbent auditors in the year preceding the auditor change is higher following the implementation of ECAC. ECAC is identified as a cost-effective approach, as it can be readily implemented by advancing the notice date for auditor changes. These findings offer valuable insights to other countries seeking to enhance their audit quality while minimising costs.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 2","pages":"260-279"},"PeriodicalIF":2.1,"publicationDate":"2025-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143762140","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
The Impact of Combating Bribery and Corruption Report Assurance on Financial Analysts' Decisions 反贿赂与反腐败报告鉴证对金融分析师决策的影响
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2024-12-15 DOI: 10.1111/ijau.12370
Reiner Quick, Neriman Yalçin
{"title":"The Impact of Combating Bribery and Corruption Report Assurance on Financial Analysts' Decisions","authors":"Reiner Quick,&nbsp;Neriman Yalçin","doi":"10.1111/ijau.12370","DOIUrl":"https://doi.org/10.1111/ijau.12370","url":null,"abstract":"<p>There is an increasing pressure on companies to provide nonfinancial information. An important element of related nonfinancial reports is information on combating bribery and corruption. This study examines the impact of voluntary assurance on such reports on financial analyst perceptions and decisions. Moreover, it investigates whether the type of assurance provider (financial statement auditor vs. another audit firm) and the assurance level (limited vs. reasonable assurance) exert an influence. For this purpose, we conducted an experiment with a 2 × 2 + 1 between-subject design and financial analysts from Turkey as participants. The extent of financial analyst reliance on the combating bribery and corruption report of a fictitious company, their likelihood to recommend the purchase of shares of the fictitious company, their related credit risk assessment and the likelihood that they purchase shares in the fictitious company served as dependent variables. The analyses are based on 116 responses after the elimination of manipulation check failures. Our findings indicate that assurance on combating bribery and corruption reports results in perceptions and decisions which are more favourable to the fictitious company. Moreover, they do not indicate a significant impact of the type of assurance provider. However, our participants' perceptions are more positive in the case of reasonable assurance.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 2","pages":"305-326"},"PeriodicalIF":2.1,"publicationDate":"2024-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12370","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143761986","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
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