International Journal of Auditing最新文献

Can Mandatory Governance Mechanism Promote Corporate Green Innovation—Evidence From Internal Audit 强制性治理机制能否促进企业绿色创新——来自内部审计的证据

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2026-04-06 Epub Date: 2025-11-19 DOI: 10.1111/ijau.70015

Guochao Liu, Yufei Zhao, Jianluan Guo

{"title":"Can Mandatory Governance Mechanism Promote Corporate Green Innovation—Evidence From Internal Audit","authors":"Guochao Liu, Yufei Zhao, Jianluan Guo","doi":"10.1111/ijau.70015","DOIUrl":"10.1111/ijau.70015","url":null,"abstract":"<div>\u0000 \u0000 <p>Green innovation is a vital strategy for firms to achieve sustainable development goals and a key component of national sustainable development agendas. Green innovation is influenced by the corporate governance mechanism. Internal audit, as a mandatory system, plays a critical role in improving corporate governance and, as a result, is crucial for enhancing corporate green innovation. This study collects and analyses data on internal audit practices from Chinese listed companies between 2007 and 2022 to examine how internal audit influences corporate green innovation. The results show that (1) internal audit significantly enhances green innovation, with findings remaining robust after various robustness and endogeneity tests. (2) Mechanism analysis indicates that internal audit enhances firms' green innovation by strengthening executives' environmental background, increasing firms' risk-taking capacity and curbing financialization. These three mechanisms, respectively, reflect firms' strategic choices, risk assessment and resource allocation. (3) Heterogeneity analysis shows that internal audits have a stronger impact on green innovation in firms with high internal control quality, nonstate-owned enterprises, high-tech firms and those with greater analyst attention. This study contributes to the theoretical understanding of the role of internal audit in green innovation and provides insights for Chinese regulators to assess, guide and improve internal audit practices in promoting sustainability.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 2","pages":"311-336"},"PeriodicalIF":1.4,"publicationDate":"2026-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147683929","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

Health Risk, Anxiety and Audit Quality: Evidence From Engagement Audit Partners 健康风险、焦虑和审计质量：来自审计业务合伙人的证据

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2026-04-06 Epub Date: 2025-11-14 DOI: 10.1111/ijau.70014

Christofer Adrian, Prabashi Dharmasiri, Mukesh Garg, Cameron Truong

{"title":"Health Risk, Anxiety and Audit Quality: Evidence From Engagement Audit Partners","authors":"Christofer Adrian, Prabashi Dharmasiri, Mukesh Garg, Cameron Truong","doi":"10.1111/ijau.70014","DOIUrl":"10.1111/ijau.70014","url":null,"abstract":"<div>\u0000 \u0000 <p>Health concerns among employees can cause stress and anxiety, which can result in a shift in their priorities. We investigate how factors such as ethnicity-related immunity, gender, and older age can impact audit quality due to perceived health-related risks, anxiety, and fear among engagement audit partners. Our research shows that client firms with female and older engagement audit partners tend to have lower quality audits because the perceived health-related risks and fears lead them to prioritize their family and personal well-being over work. Our study provides evidence of the negative impact of health-related risks and fears on engagement audit firms' ability to conduct effective and efficient audits, leading to more discretionary accruals. Contrary to the belief that female and more experienced engagement audit partners are associated with higher quality audits, our findings suggest otherwise. This has implications for investors, regulators and auditors, as it highlights how health-related issues can influence employee performance and calls for a more empathetic and considerate approach to addressing these issues.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 2","pages":"285-310"},"PeriodicalIF":1.4,"publicationDate":"2026-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147683712","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

Expediting Standard-Setting for Sustainability Assurance in the Public Interest 加快制定符合公众利益的可持续发展保证标准

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2026-04-06 Epub Date: 2026-01-28 DOI: 10.1111/ijau.70022

Chrystelle Richard, Claire Grayston, Tom Seidenstein

{"title":"Expediting Standard-Setting for Sustainability Assurance in the Public Interest","authors":"Chrystelle Richard, Claire Grayston, Tom Seidenstein","doi":"10.1111/ijau.70022","DOIUrl":"10.1111/ijau.70022","url":null,"abstract":"<div>\u0000 \u0000 <p>The global transition from voluntary to mandatory sustainability reporting has heightened the demand for credible, comparable and decision-useful sustainability information. In this context, assurance plays a crucial role in reinforcing trust and accountability. Responding to widespread regulatory and market expectations, the International Auditing and Assurance Standards Board (IAASB) developed International Standard on Sustainability Assurance (ISSA) 5000, <i>General Requirements for Sustainability Assurance Engagements</i>, the first comprehensive, profession-agnostic international standard dedicated to sustainability assurance. In this Perspectives article invited by the Editor-in Chief, we analyse the rationale, development process and implications of ISSA 5000 within the broader evolution of sustainability reporting and assurance. It examines how the IAASB, in coordination with the International Standards Board of Accountants (IESBA), expedited the standard-setting process to deliver a globally applicable framework aligned with the public interest. Drawing on extensive stakeholder consultation, the article explores how ISSA 5000 addresses fundamental challenges (materiality, ethical requirements, assurance levels and the use of experts) while balancing conceptual robustness with practical applicability. The study further investigates the emerging challenges of adoption and implementation across jurisdictions, particularly in relation to the European Union's (EU) Corporate Sustainability Reporting Directive (CSRD) and parallel developments in other regulatory regimes. By formalizing a unified assurance framework, ISSA 5000 marks a pivotal step in institutionalizing sustainability assurance as a distinct professional field. The article concludes by outlining future research opportunities on assurance quality, cross-jurisdictional convergence, practitioner adaptation and the evolving role of technology in shaping assurance practice.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 2","pages":"181-191"},"PeriodicalIF":1.4,"publicationDate":"2026-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147684086","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

Family Firms and Audit Effort: An Empirical Examination of Audit Hours per Auditor Rank 家族企业与审计工作：每个审计师级别审计时间的实证检验

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2026-04-06 Epub Date: 2025-10-22 DOI: 10.1111/ijau.70011

Jagadison K. Aier, Eunhye Jo, Mindy Kim, Hyo Jung, Jung Wha (Jenny) Lee

{"title":"Family Firms and Audit Effort: An Empirical Examination of Audit Hours per Auditor Rank","authors":"Jagadison K. Aier, Eunhye Jo, Mindy Kim, Hyo Jung, Jung Wha (Jenny) Lee","doi":"10.1111/ijau.70011","DOIUrl":"10.1111/ijau.70011","url":null,"abstract":"<p>This study examines how audit effort varies across auditor ranks in response to family firm ownership. Prior research suggests that family firms typically face lower information asymmetry between shareholders and managers, leading to reduced audit fees and effort. Utilizing the Korean audit environment, where audit hours by auditor rank are publicly disclosed, we investigate how auditors adjust their effort for family versus non-family firms. Our empirical findings show that family firms are associated with lower effort by engagement partners, with much weaker or insignificant effects observed for senior or junior auditors. However, among family firms, those with higher volumes of related-party transactions (RPTs) are associated with increased partner and senior auditor effort. This suggests that auditors perceive RPT-heavy firms as riskier and respond by enhancing oversight and expanding the role of experienced members on the team. This effect is more pronounced in firms with stronger monitoring mechanisms, suggesting that family firms with higher governance quality support greater auditor involvement in response to elevated risk. Overall, our study provides new insights into how auditors allocate their efforts across ranks in response to ownership structure, financial reporting risk and governance quality.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 2","pages":"248-263"},"PeriodicalIF":1.4,"publicationDate":"2026-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.70011","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147683995","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

Does CEO Inside Debt Improve the Quality of Internal Control Audit Opinions? Actual and Suspected Failures CEO内部债务是否提高了内部控制审计意见的质量？实际故障和疑似故障

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2026-04-06 Epub Date: 2025-11-11 DOI: 10.1111/ijau.70013

Encarna Guillamon-Saorin, Andrés Guiral, Doocheol Moon

{"title":"Does CEO Inside Debt Improve the Quality of Internal Control Audit Opinions? Actual and Suspected Failures","authors":"Encarna Guillamon-Saorin, Andrés Guiral, Doocheol Moon","doi":"10.1111/ijau.70013","DOIUrl":"10.1111/ijau.70013","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines whether CEO inside debt is associated with the quality of internal control audit opinions (ICOPs), focusing on both actual and suspected failures to issue adverse ICOPs when warranted. Motivated by recent findings that CEO inside debt may lower demand for accounting conservatism and increase audit risk, we address the growing concern over clean ICOPs issued to firms that merit adverse opinions. We find that CEO inside debt reduces the likelihood of adverse ICOPs for firms without concurrent misstatements; however, this effect vanishes when a misstatement is present. Auditors are more likely to issue adverse ICOPs to misstated firms with high CEO inside debt, ruling out an increase in Type II audit errors. Further, CEO inside debt is positively associated with adverse ICOPs in firms with high predicted misstatement risk. These findings hold when considering inside debt holdings of non-CEOs and top management teams. Our results have implications for audit committees and regulators, suggesting that executive compensation structure—particularly inside debt—can enhance audit quality and reduce ICOP audit failures.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 2","pages":"264-284"},"PeriodicalIF":1.4,"publicationDate":"2026-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147683526","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

Exploring the Role of Technology in Auditing: Opportunities and Challenges From Stakeholder Perspectives 技术在审计中的作用：利益相关者视角下的机遇与挑战

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2026-04-06 Epub Date: 2025-12-08 DOI: 10.1111/ijau.70021

Ozair Siddiqui, Abdul Raheman

{"title":"Exploring the Role of Technology in Auditing: Opportunities and Challenges From Stakeholder Perspectives","authors":"Ozair Siddiqui, Abdul Raheman","doi":"10.1111/ijau.70021","DOIUrl":"10.1111/ijau.70021","url":null,"abstract":"<div>\u0000 \u0000 <p>This study explores the impact of technology on the auditing profession (specifically focusing on the main opportunities offered and challenges perceived from technology) by exploring the comments received from various stakeholder groups on the International Auditing and Assurance Standards Board's (IAASB) request for input on their document considering the use of technology in audit. We employ a hybrid methodology that combines qualitative thematic analysis with sentiment analysis to yield deeper insights into stakeholder perspectives. Therefore, our analysis goes beyond the identification of themes and emphasizes regional differences, perspective-wise insights and overall sentiments of stakeholder groups, which remain overlooked in earlier studies. As such, our findings provide actionable insights to help regulators address obstacles hindering effective integration of technology in auditing practices. The findings show an overall negative sentiment in the tone of the stakeholders, indicating a dominance of concern over optimism regarding the use of technology in audit. Findings also suggest current skill gaps, data handling concerns and the need for regulatory clarity as the central challenges that must be addressed as a priority by the regulators. Additionally, our findings also show a strong consensus in the views of different stakeholders, advocating for a uniform global approach to address key challenges.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 2","pages":"337-353"},"PeriodicalIF":1.4,"publicationDate":"2026-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147683442","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

Critical Audit Matters and SEC Filing Review 关键审计事项和美国证券交易委员会备案审查

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2026-04-06 Epub Date: 2025-12-14 DOI: 10.1111/ijau.70020

Joung W. Kim, Daeun Lee

引用次数: 0

Effects of Environmental Audits on Green Development Efficiency: Evidence From China 环境审计对绿色发展效率的影响：来自中国的证据

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2026-04-06 Epub Date: 2025-10-13 DOI: 10.1111/ijau.70008

Chen Zhao, Bin Liu

引用次数: 0

The COVID-19 US National Emergency Declaration and Auditing COVID-19美国国家紧急声明和审计

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2026-04-06 Epub Date: 2025-10-22 DOI: 10.1111/ijau.70012

Christiana Antwi-Obimpeh, K. K. Raman

引用次数: 0

Understanding Key Audit Matters: How Readability Boosts Analyst Forecast Precision in Indonesia's Early Implementation 了解关键审计事项：可读性如何在印尼早期实施中提高分析师预测的准确性

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2026-04-06 Epub Date: 2025-10-23 DOI: 10.1111/ijau.70010

Aria Farah Mita, Yudhistira Dharma Putra

{"title":"Understanding Key Audit Matters: How Readability Boosts Analyst Forecast Precision in Indonesia's Early Implementation","authors":"Aria Farah Mita, Yudhistira Dharma Putra","doi":"10.1111/ijau.70010","DOIUrl":"10.1111/ijau.70010","url":null,"abstract":"<div>\u0000 \u0000 <p>This study provides initial empirical evidence on whether the readability of Key Audit Matters (KAMs) enhances analyst forecast accuracy following the adoption of ISA 701 in Indonesia. KAMs are intended to improve the communicative value of audit reports by highlighting matters that, in the auditor's professional judgement, were of most significance in the audit. While prior studies have largely focused on the presence or quantity of KAM disclosures, this paper shifts attention to their linguistic clarity, a dimension critical to the practical usefulness of audit reports yet often overlooked in empirical auditing research. Using a sample of 188 firm-year observations from 2022 to 2023, we measure KAM readability using the Flesch Reading Ease Score and conduct robustness checks using the Flesch–Kincaid Grade Level and Gunning Fog Index. The findings reveal a significant negative association between KAM readability and analyst forecast error, indicating that clearer audit language contributes to more accurate forecasts. Additional analysis reveals that this effect is more pronounced in firms audited by non-Big 4 auditors, suggesting that readable KAMs play a compensatory role in lower-assurance environments. When audit brand credibility is limited, stakeholders appear to rely more heavily on the accessibility and clarity of audit disclosures to assess financial reporting risks. By offering early evidence from an emerging market context, this study contributes to the auditing literature by reframing readability as a core determinant of KAM effectiveness and provides practical implications for auditors and regulators seeking to enhance the communicative value of audit reports. In sum, this analysis shows that KAM readability helps improve analyst forecast accuracy, not just as a matter of style, but as a useful signal of information quality, especially when audit credibility is limited.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 2","pages":"232-247"},"PeriodicalIF":1.4,"publicationDate":"2026-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147684000","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