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International Journal of Auditing最新文献

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The super-auditor, perpetual beta and pervasive performativity 超级审计师，永久的贝塔和无处不在的表现
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-03-02 DOI: 10.1111/ijau.12263
David Hatherly
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引用次数: 0
Rebuilding trust and the role of audit: The impact of the UK audit reform proposals on other standard-setters 重建信任和审计的作用:英国审计改革建议对其他准则制定者的影响
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-03-02 DOI: 10.1111/ijau.12271
Roger Simnett
{"title":"Rebuilding trust and the role of audit: The impact of the UK audit reform proposals on other standard-setters","authors":"Roger Simnett","doi":"10.1111/ijau.12271","DOIUrl":"10.1111/ijau.12271","url":null,"abstract":"","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"26 1","pages":"32-36"},"PeriodicalIF":2.0,"publicationDate":"2022-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46976301","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
Redressing the fundamental conflict of interest in public company audits 纠正上市公司审计中的根本利益冲突
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-03-02 DOI: 10.1111/ijau.12269
Steven E. Salterio
{"title":"Redressing the fundamental conflict of interest in public company audits","authors":"Steven E. Salterio","doi":"10.1111/ijau.12269","DOIUrl":"10.1111/ijau.12269","url":null,"abstract":"<p>The goal of various audit industry reforms is to better align the interests of the auditor with external stakeholders. These proposed reforms ignore the fundamental conflict of interest—‘the client’ hires, fires and determines the compensation for the auditor. This problem is fundamental in that ‘the client’ is normally the management or board of the firm who, on occasion, have reason to want to take advantage of the inherent imprecision in accounting for their benefit and subtlety pressure the auditor to achieve this. My evidence-based proposal takes advantage of the well-known aversion of managers and boards to government intervention. It incentivizes management and boards to demand rigorous audits by requiring regulatory bodies impose their choice of auditor on public companies that meet well-specified criteria that indicate poor-quality reporting (e.g., restatement of financial statements). This proposed reform retains the ‘on average’ benefits that extant research shows the current system of private sector auditing provides while stimulating greater managerial and director self-interest in high-quality financial reporting.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"26 1","pages":"48-53"},"PeriodicalIF":2.0,"publicationDate":"2022-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47088885","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
Audit down but not out 向下审核，而不是向外审核
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-03-02 DOI: 10.1111/ijau.12262
Claire Grayston
{"title":"Audit down but not out","authors":"Claire Grayston","doi":"10.1111/ijau.12262","DOIUrl":"10.1111/ijau.12262","url":null,"abstract":"","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"26 1","pages":"8-11"},"PeriodicalIF":2.0,"publicationDate":"2022-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48020162","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
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
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