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International Journal of Auditing最新文献

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The effect of mandatory audit firm rotation and the auditing and reporting standards on the auditor competition and audit fees relationship: Evidence from emerging markets 强制性审计事务所轮换及审计和报告标准对审计师竞争与审计费用关系的影响：来自新兴市场的证据
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-02-15 DOI: 10.1111/ijau.12276
K. A. Kamarudin, A. Islam, Wan Adibah Wan Ismail, M. Jahan
{"title":"The effect of mandatory audit firm rotation and the auditing and reporting standards on the auditor competition and audit fees relationship: Evidence from emerging markets","authors":"K. A. Kamarudin, A. Islam, Wan Adibah Wan Ismail, M. Jahan","doi":"10.1111/ijau.12276","DOIUrl":"https://doi.org/10.1111/ijau.12276","url":null,"abstract":"","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2022-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47601577","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: 4
Using more effective instructional verbs to elevate auditors' professional scepticism 使用更有效的教学动词提升审计师的职业怀疑
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-02-06 DOI: 10.1111/ijau.12275
Šárka Štěpánková, Noel Harding, Diane M. Mayorga, K. Trotman
{"title":"Using more effective instructional verbs to elevate auditors' professional scepticism","authors":"Šárka Štěpánková, Noel Harding, Diane M. Mayorga, K. Trotman","doi":"10.1111/ijau.12275","DOIUrl":"https://doi.org/10.1111/ijau.12275","url":null,"abstract":"","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2022-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47219278","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: 3
Professional skepticism through audit praxis: An Aristotelian perspective 从审计实践看专业怀疑论：亚里士多德视角
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-01-20 DOI: 10.1111/ijau.12258
Nonna Martinov-Bennie, M. Dyball, D. Tweedie
{"title":"Professional skepticism through audit praxis: An Aristotelian perspective","authors":"Nonna Martinov-Bennie, M. Dyball, D. Tweedie","doi":"10.1111/ijau.12258","DOIUrl":"https://doi.org/10.1111/ijau.12258","url":null,"abstract":"","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43019289","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: 1
Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world 扩散理论、跨国先决条件和《国际审计准则》在世界各地的采用情况
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-01-17 DOI: 10.1111/ijau.12273
Ibrahim K. Elmghaamez, Mohamed H. Elmagrhi
{"title":"Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world","authors":"Ibrahim K. Elmghaamez, Mohamed H. Elmagrhi","doi":"10.1111/ijau.12273","DOIUrl":"https://doi.org/10.1111/ijau.12273","url":null,"abstract":"This paper investigates the impact of four key transnational factors (i.e., cultural, educational, legal and political factors) on the diffusion and early adoption of International Standards on Auditing (ISAs). Using data for 162 countries over 1995–2014 (i.e., 3240 observations) and drawing on distinctive insights from diffusion theory, we found that common law countries tend to adopt ISAs faster than civil law countries. Our findings also show that vigorous legal enforcement and shareholder protection regimes promote the early adoption of ISAs, whereas robust judicial efficiency systems constrain the early adoption of ISAs. In addition, our results show that higher literacy rates and educational attainment simulate the earlier diffusion of ISAs. We also find that higher levels of individualism and uncertainty avoidance, but low levels of power distance cultural values, boost the early adoption of ISAs. Finally, our results report that countries with strong political stability and control of corruption tend to adopt ISAs faster than those with solid government effectiveness.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"40 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2022-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139375392","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 future of auditing 审计的未来
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-01-01 DOI: 10.1057/9781137360014.0030
R. Murphy
{"title":"The future of auditing","authors":"R. Murphy","doi":"10.1057/9781137360014.0030","DOIUrl":"https://doi.org/10.1057/9781137360014.0030","url":null,"abstract":"","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48954099","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
Do going concern disclosures in the management report and audit report signal bankruptcy risk? Evidence from privately held firms 管理报告和审计报告中的持续经营披露是否预示着破产风险？来自私营公司的证据
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2021-12-28 DOI: 10.1111/ijau.12257
Irina V. Alexeyeva, S. Sundgren
{"title":"Do going concern disclosures in the management report and audit report signal bankruptcy risk? Evidence from privately held firms","authors":"Irina V. Alexeyeva, S. Sundgren","doi":"10.1111/ijau.12257","DOIUrl":"https://doi.org/10.1111/ijau.12257","url":null,"abstract":"This article provides evidence of the relations between disclosures in the management report of conditions that could challenge the continuance of operations, auditors' going concern reporting and the likelihood of bankruptcy for privately held firms in an environment characterized by low litigation risk. We conduct a matched case – control study using data for 125 firms filing for liquidation bankruptcy and 125 non-bankrupt firms. The results show that disclosures in the management report and auditors' going concern modifications are positively associated with the likelihood of bankruptcy and that their predictive ability is incremental to the control factors. Despite the lower litigation pressure facing private Swedish firms, the informational value of going concern disclosures is comparable with those in litigious environments.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2021-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47302051","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: 6
The impact of audit committee expertise on external auditors' disclosures of key audit matters 审计委员会专业知识对外部审计师披露关键审计事项的影响
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2021-12-27 DOI: 10.1111/ijau.12256
Penny F. Zhang, Gregory Shailer
{"title":"The impact of audit committee expertise on external auditors' disclosures of key audit matters","authors":"Penny F. Zhang, Gregory Shailer","doi":"10.1111/ijau.12256","DOIUrl":"https://doi.org/10.1111/ijau.12256","url":null,"abstract":"","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2021-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48352844","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: 11
Auditor, client and investor consequences of the enhanced auditor's report 增强型审计报告对审计师、客户和投资者的影响
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2021-12-15 DOI: 10.1111/ijau.12255
Mazen Al‐mulla, M. Bradbury
{"title":"Auditor, client and investor consequences of the enhanced auditor's report","authors":"Mazen Al‐mulla, M. Bradbury","doi":"10.1111/ijau.12255","DOIUrl":"https://doi.org/10.1111/ijau.12255","url":null,"abstract":"","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2021-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45201642","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: 7
The triggers and consequences of audit team stress: Qualitative evidence from engagement teams 审计团队压力的诱因和后果:来自审计项目组的定性证据
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2021-12-06 DOI: 10.1111/ijau.12254
Alice Annelin, Tobias Svanström
{"title":"The triggers and consequences of audit team stress: Qualitative evidence from engagement teams","authors":"Alice Annelin, Tobias Svanström","doi":"10.1111/ijau.12254","DOIUrl":"https://doi.org/10.1111/ijau.12254","url":null,"abstract":"","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"1 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2021-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42893353","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: 2
Nudging auditors' unconscious to improve performance on an accounting estimate task 推动审计师无意识地提高会计估计任务的绩效
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2021-11-03 DOI: 10.1111/ijau.12252
Christine J. Nolder, Nicole V. S. Ratzinger-Sakel, Jochen C. Theis
{"title":"Nudging auditors' unconscious to improve performance on an accounting estimate task","authors":"Christine J. Nolder,&nbsp;Nicole V. S. Ratzinger-Sakel,&nbsp;Jochen C. Theis","doi":"10.1111/ijau.12252","DOIUrl":"10.1111/ijau.12252","url":null,"abstract":"<p>Auditing deficiencies related to accounting estimates continue to account for a significant percentage of auditing deficiencies identified during routine inspections. Regulators suggest that a lack of auditors' professional skepticism may be to blame. We test a skeptical language priming intervention to induce auditors into a skeptical mindset. Additionally, we posit that skeptical language embedded in a firm's decision aid will induce a skeptical attitude, which we measure in terms of auditors' beliefs and feelings (i.e., confidence and concern) associated with the reasonableness of management's estimate. We find that the skeptical language prime has a positive effect on the quality of auditors' cognitive processing and reasonableness judgments. We also find that the skeptical language keeps auditors' feelings of concern high as opposed to conventional language, which resulted in auditors feeling less concerned. Moreover, we found that auditors' negative feelings of concern were the primary driver of recommended testing both before and after introducing the firm's decision aid.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"26 2","pages":"78-93"},"PeriodicalIF":2.0,"publicationDate":"2021-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48656320","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
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