International Journal of Auditing最新文献

Fraud, People and the ‘Jammy Pants Audit’: Implications for Auditing Regulators and Firms 舞弊、人员和“杰米裤审计”：对审计监管机构和公司的启示

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-07-01 DOI: 10.1111/ijau.70000

Dana R. Hermanson

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引用次数: 0

The Modern History and the Changing Nature of Audit Regulation—The Case of Sweden 审计法规的近代史与性质变迁——以瑞典为例

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-06-11 DOI: 10.1111/ijau.12388

Karin Seger, Magnus Frostenson, Sven Helin

引用次数: 0

Out of Office: Examining Whether Remote Auditing Can Affect Audit Quality 不在办公室：检查远程审计是否会影响审计质量

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-06-04 DOI: 10.1111/ijau.12387

Kristen S. Thompson, Ruwan Adikaram

引用次数: 0

Are Non-Audit Services Economically Beneficial to Audit Clients? 非审计服务在经济上对审计委托人有利吗？

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-05-28 DOI: 10.1111/ijau.12385

Marshall A. Geiger, Daniel Gyung Paik, Taewoo Kim, Brandon B. Lee

{"title":"Are Non-Audit Services Economically Beneficial to Audit Clients?","authors":"Marshall A. Geiger, Daniel Gyung Paik, Taewoo Kim, Brandon B. Lee","doi":"10.1111/ijau.12385","DOIUrl":"https://doi.org/10.1111/ijau.12385","url":null,"abstract":"<p>We study the association between non-audit services (NAS) and the potential economic benefit to audit clients of higher investment efficiency. Little prior research has examined whether NAS produces measurable benefits or simply additional costs for clients procuring them. We contribute to this sparse literature by examining whether the level of NAS is associated with firm-wide investment efficiency. Our findings indicate that increased NAS fees are generally negatively associated with investment efficiency, with this association being stronger for smaller audit clients and primarily driven by the audit-related component of NAS. However, we also find that the negative NAS association with investment efficiency is significantly reduced when the NAS is obtained from high-quality auditors. These findings suggest that not all NAS is alike and that different benefits can accrue when clients obtain NAS from high-quality auditors. Therefore, when assessing NAS in other contexts, as well as the economic benefits of NAS, it is important to determine whether the NAS is obtained from high-quality or non-high-quality auditors. Our findings should be of interest to audit clients and their audit committees as they make decisions about purchasing NAS, as well as to audit practitioners and regulators, given that the provision of NAS remains controversial, and the economic benefit to clients appears nuanced.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 4","pages":"574-599"},"PeriodicalIF":1.4,"publicationDate":"2025-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12385","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145228109","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 Auditing on Corporate Social Responsibility 审计对企业社会责任的影响

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-05-26 DOI: 10.1111/ijau.12384

Yiqing Tan

引用次数: 0

Shareholder Governance and Crowding-Out of External Auditing: Evidence From China 股东治理与外部审计挤出：来自中国的证据

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-05-26 DOI: 10.1111/ijau.12383

Chenxi Xu, Xu Li, Qian Xin

引用次数: 0

Professional Staff Turnover and Organizational Performance in Public Accounting Firms 会计师事务所专业人员流动与组织绩效

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-05-16 DOI: 10.1111/ijau.12380

Kyu-An Jeon, So Yean Kwack, Cheong H. Yi

{"title":"Professional Staff Turnover and Organizational Performance in Public Accounting Firms","authors":"Kyu-An Jeon, So Yean Kwack, Cheong H. Yi","doi":"10.1111/ijau.12380","DOIUrl":"https://doi.org/10.1111/ijau.12380","url":null,"abstract":"<p>The study of the potential relationships between employee turnover and organizational performance has been important for researchers, practitioners and audit regulators. However, limited evidence exists regarding the association between staff turnover and organizational performance in professional accounting firms. The present study aims to fill this gap in the literature by using a unique hand-collected dataset from Korea. We find that the collective turnover rate of professional staff is negatively associated with public accounting firms' profitability and productivity. When considering the turnover rates of partners and senior certified public accountants (CPAs) separately, we observe that although both partner and senior CPA turnover are negatively associated with profitability and productivity, partner turnover is more strongly associated with these outcomes. Additionally, we find that <i>audit</i> partner turnover is associated with an increase in the percentage of <i>auditing</i> enforcements and a decrease in the <i>audit</i> client retention rate, which may reflect challenges in maintaining audit quality and audit client relations at the accounting firm level. We further find that the negative associations of professional staff turnover with profitability and productivity are less pronounced for Big 4 accounting firms, but the negative association with audit client retention is more pronounced for these firms. Overall, the results suggest that, although turnover is negatively associated with the organization-level outcomes of public accounting firms, the turnover–performance relationship depends on moderators such as job level and organization size.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 4","pages":"513-540"},"PeriodicalIF":1.4,"publicationDate":"2025-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12380","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145228004","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 Effects of Audit Tenure Disclosures on Investor Judgements 审计任期披露对投资者判断的影响

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-05-07 DOI: 10.1111/ijau.12381

Ting-Chiao Huang, Robyn Moroney, Soon-Yeow Phang

引用次数: 0

Evidence on the Effects of Network Status and Perspective-Taking on Component Auditors' Decision Quality 网络地位和视角对成分审计师决策质量影响的实证研究

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-05-06 DOI: 10.1111/ijau.12382

Stephen Kwaku Asare, Herman van Brenk, Barbara Majoor

{"title":"Evidence on the Effects of Network Status and Perspective-Taking on Component Auditors' Decision Quality","authors":"Stephen Kwaku Asare, Herman van Brenk, Barbara Majoor","doi":"10.1111/ijau.12382","DOIUrl":"https://doi.org/10.1111/ijau.12382","url":null,"abstract":"<div>\u0000 \u0000 <p>The use of component auditors in the audit of multinational companies raises important questions about group audit quality. This study examines how the network status of component auditors and a prompt to adopt the group auditor's perspective jointly influence the quality of audit decisions. We hypothesize that a perspective-taking prompt will enhance the decision quality of unaffiliated component auditors, while potentially impairing the decision quality of affiliated auditors. This is based on the expectation that unaffiliated auditors anticipate greater scrutiny from the group auditor and adjust their decision-making strategies accordingly. Our experimental results reveal that in the perspective-taking condition, unaffiliated component auditors deliver greater audit testing effectiveness compared to their affiliated counterparts. Additionally, when affiliated component auditors are prompted to adopt the group auditor's perspective, their audit testing effectiveness declines compared to those who are unprompted. These findings have policy implications, as group auditors often favour affiliated auditors and presume consistent audit quality within the same network. To maintain high group audit quality in multinational audits, countervailing policies and incentives may be helpful when relying on affiliated component auditors. Perspective-taking prompts for unaffiliated component auditors may offer a practical tool for enhancing group audit quality, though their use should be balanced against potential coordination complexities.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 4","pages":"482-498"},"PeriodicalIF":1.4,"publicationDate":"2025-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145228163","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 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

引用次数: 0