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International Journal of Auditing最新文献

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Regulatory intensity and audit fees 监管力度和审计费用
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2024-06-28 DOI: 10.1111/ijau.12362
Hongkang Xu
{"title":"Regulatory intensity and audit fees","authors":"Hongkang Xu","doi":"10.1111/ijau.12362","DOIUrl":"10.1111/ijau.12362","url":null,"abstract":"<p>This study employs the measurement of the cost of compliance with all federal paperwork regulations to examine the association between regulatory intensity and audit fees at the company level. Using a sample of US companies from 2003 to 2019, I find that regulatory intensity is positively associated with audit fees, suggesting that firms facing a heavier burden of regulatory compliance tend to incur higher audit fees. The findings are supported by various robustness tests. I also document a positive association between regulatory intensity and audit report lag. Moreover, I find that the positive relation between regulatory intensity and audit fees is more pronounced among firms in high-litigation industries, which are typically subject to elevated litigation risks. This study contributes to the existing literature by providing new evidence on the relationship between regulatory intensity and audit fees, utilizing a novel and rigorous measure that captures the intensity of a broad range of regulations.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 1","pages":"92-110"},"PeriodicalIF":2.1,"publicationDate":"2024-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141501658","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
External auditing arrangements of smaller authorities in England 英格兰较小机构的外部审计安排
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2024-06-28 DOI: 10.1111/ijau.12360
Katarzyna Lakoma, Peter Murphy, Angela Toothill
{"title":"External auditing arrangements of smaller authorities in England","authors":"Katarzyna Lakoma,&nbsp;Peter Murphy,&nbsp;Angela Toothill","doi":"10.1111/ijau.12360","DOIUrl":"10.1111/ijau.12360","url":null,"abstract":"<p>Less complex entities (LCEs) make a critical contribution to the public, private and voluntary sectors in England and internationally and account for the great majority of all local public audits. Recently, the role and objectives of financial reporting and external auditing in England have been subject to unprecedented criticism through a number of independent national reports. This paper discusses the auditing arrangements for LCEs in the public sector in England by examining the evidence generated by the local public audit review by Sir Tony Redmond. It discusses implications for the local public audit regime and considers whether the existing and proposed accountability and transparency arrangements are compatible with the new International Standard on Auditing (ISA) for LCEs. It contributes to the limited research on the new ISA for LCEs by investigating the differences and similarities between the new ISA for LCEs and the emerging auditing standards for English LCEs.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 4","pages":"792-805"},"PeriodicalIF":2.1,"publicationDate":"2024-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12360","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141501657","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
Setting auditing standards: Analysis of a writing process 制定审计标准：编写过程分析
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2024-06-07 DOI: 10.1111/ijau.12355
Isabelle Fabioux
{"title":"Setting auditing standards: Analysis of a writing process","authors":"Isabelle Fabioux","doi":"10.1111/ijau.12355","DOIUrl":"10.1111/ijau.12355","url":null,"abstract":"<p>This study investigates the work of actually writing auditing standards in France, a country that has not adopted the International Standards on Auditing (ISAs). Based on interviews, participant observation, and documentary study, I highlight the adaptation work carried out to develop French standards, with a transposition mechanism that goes far beyond simply translating ISAs. I emphasise the significant impact of legalism and the principle of hierarchy of norms. I also illustrate the writing conventions used to set standards that are clear and understandable for a wide range of stakeholders. My results show that every word counts in standard-setting work, which makes it an iterative process involving experts in standard-setting technique. This study opens the black box of standard-setters' work and offers a new perspective for analysis of standard setting by considering it as a writing process.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 4","pages":"772-791"},"PeriodicalIF":2.1,"publicationDate":"2024-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12355","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141374489","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
Audit team diversity, work quality and affective state outcomes 审计团队的多样性、工作质量和情感状态结果
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2024-05-27 DOI: 10.1111/ijau.12354
Alice Annelin, Tobias Svanström
{"title":"Audit team diversity, work quality and affective state outcomes","authors":"Alice Annelin,&nbsp;Tobias Svanström","doi":"10.1111/ijau.12354","DOIUrl":"10.1111/ijau.12354","url":null,"abstract":"<p>This paper investigates the audit team outcomes of team diversity. Diversity theory suggests that diversity can benefit a team's work quality if the variety of team characteristics improves decision-making and performance. However, team diversity can have harmful affective outcomes if team members separate into different categories, and thus they feel stressed, intend to leave the profession or experience conflict between team members. We investigated this paradox in team diversity in an audit context at a Big 4 audit firm in Sweden, which provided proprietary team data. In addition, 335 individuals from 185 different audit teams responded to a questionnaire. Each participant responded to a survey about their experience with one specific engagement. Results indicated that team diversity benefits the audit team's affective outcomes of role stress, satisfaction and turnover intentions. However, diverse teams also reduce some audit teams' work quality outcomes, such as dysfunctional behaviour, performance, effort and perceptions of audit quality.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 4","pages":"743-771"},"PeriodicalIF":2.1,"publicationDate":"2024-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12354","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141192922","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
Corruption and audit fees: New evidence from EU27 countries 腐败与审计费用：欧盟 27 国的新证据
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2024-05-15 DOI: 10.1111/ijau.12349
Markus Mottinger
{"title":"Corruption and audit fees: New evidence from EU27 countries","authors":"Markus Mottinger","doi":"10.1111/ijau.12349","DOIUrl":"10.1111/ijau.12349","url":null,"abstract":"<p>This study examines the relationship between country-level corruption and audit pricing decisions across EU27 countries. Using a sample of 29,607 firm-year observations for the period 2011–2021, I find that firms headquartered in more corrupt countries pay higher audit fees and have longer reporting lags. I also show that this relationship is stronger after the EU audit reform came into force in 2016. The results suggest that auditors respond to corruption risk stemming from the broader macroeconomic environment by increasing audit fees and audit effort. In additional analyses, I show how the association between audit fees and corruption varies across firm industries, and I document that female engagement partners tend to be more sensitive to corruption risk than their male counterparts. Ultimately, I find unexpected evidence indicating that financial reporting quality, proxied by discretionary accruals, is not adversely affected by corruption. This study addresses prior calls for a more granular understanding of external factors in audit research and provides the first European evidence of the association between corruption and auditor responses. The implications of this study should be particularly relevant for researchers, market participants and regulators.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 4","pages":"717-742"},"PeriodicalIF":2.1,"publicationDate":"2024-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12349","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140973110","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
Assessing audit effort in response to exogenous shocks: Evidence from Korea on the impact of enhanced audit standards and COVID-19 评估审计工作对外部冲击的反应：韩国关于强化审计标准和 COVID-19 影响的证据
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2024-05-13 DOI: 10.1111/ijau.12353
Jumi Kim, Meehyun Kim, Yangin Yoon, Won Gyun No, Miklos A. Vasarhelyi
{"title":"Assessing audit effort in response to exogenous shocks: Evidence from Korea on the impact of enhanced audit standards and COVID-19","authors":"Jumi Kim,&nbsp;Meehyun Kim,&nbsp;Yangin Yoon,&nbsp;Won Gyun No,&nbsp;Miklos A. Vasarhelyi","doi":"10.1111/ijau.12353","DOIUrl":"10.1111/ijau.12353","url":null,"abstract":"<p>This study examines the effects of COVID-19 and the enhanced internal control requirements (Korea Sarbanes-Oxley or K-SOX) on audit effort in Korea. The results show that both COVID-19 and K-SOX led to increases in audit effort. Regarding the comparative magnitude of these two shocks, COVID-19 is associated with greater total audit effort, whereas K-SOX is linked to greater IT audit effort. This study also finds that Big 4 firms negatively moderate the increase in total audit effort and IT audit effort caused by COVID-19. Additionally, Big 4 firms moderate the effect of K-SOX on mid-sized clients. Specifically, Big 4 firms positively moderate the increase in total audit effort, whereas they negatively moderate the increase in IT audit effort caused by K-SOX. This study also investigates the effects of COVID-19 and K-SOX on various ranks of auditors and the effects of these exogenous events observed across different industry sectors. Our findings provide insights into the impact of an unpredicted global health crisis and predicted stringent regulations on audit effort when they occur simultaneously, an area that has never been addressed due to its unprecedented nature.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 4","pages":"695-716"},"PeriodicalIF":2.1,"publicationDate":"2024-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12353","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140984218","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 audit firms' social performance associated with audit firm reputation? Evidence from China 审计公司的社会绩效与审计公司声誉相关吗？来自中国的证据
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2024-05-07 DOI: 10.1111/ijau.12352
Yu Zhou, Jiaxin Liu, Dongliang Lei, Joseph H. Zhang
{"title":"Is audit firms' social performance associated with audit firm reputation? Evidence from China","authors":"Yu Zhou,&nbsp;Jiaxin Liu,&nbsp;Dongliang Lei,&nbsp;Joseph H. Zhang","doi":"10.1111/ijau.12352","DOIUrl":"10.1111/ijau.12352","url":null,"abstract":"<p>We use the data of Chinese audit firms' philanthropic activities to examine the effect of such activities on audit firms' financial performance, audit quality and auditor retention. We find that audit firms with more socially responsible activities in the prior year earn more total revenues, revenue per partner or shareholder and revenue per accountant in the current year. Besides, clients audited by socially responsible audit firms have higher audit quality and report lower income-increasing accruals, higher income-decreasing accruals, fewer below-the-line items and less frequent small positive earnings. More interestingly, clients with socially responsible audit firms have fewer auditor changes.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 1","pages":"77-91"},"PeriodicalIF":2.1,"publicationDate":"2024-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141003404","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 effect of internal control quality and internal control disclosure regulation on executive perks: A quasi natural experiment from China 内部控制质量和内部控制披露监管对高管津贴的影响：来自中国的准自然实验
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2024-05-06 DOI: 10.1111/ijau.12350
Mohan Fonseka, Omar Al Farooque, Xing Yang, Wu Qilin
{"title":"The effect of internal control quality and internal control disclosure regulation on executive perks: A quasi natural experiment from China","authors":"Mohan Fonseka,&nbsp;Omar Al Farooque,&nbsp;Xing Yang,&nbsp;Wu Qilin","doi":"10.1111/ijau.12350","DOIUrl":"10.1111/ijau.12350","url":null,"abstract":"<p>This paper investigates the effect of internal control quality and mandatory internal control disclosure regulation on executive perks in China. Based on a sample of Chinese firms between 2008 and 2019, this study finds that internal control quality and the mandatory disclosure regulation limit both under-consumption and over-consumption of executive perks. Furthermore, the mandatory regulation strengthens the relationship between internal control quality and the levels of executive perks. The results are consistent across alternative measures of key variables and are robust to endogeneity analyses. The findings of this study have important implications for policymakers, managers, and investors seeking to understand the determinants of the abnormal consumption of executive perks and the associated economic consequences of the internal control system.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 1","pages":"53-76"},"PeriodicalIF":2.1,"publicationDate":"2024-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141009447","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
Auditing standards and the persistence of the audit expectations gap: Evidencing the absence of French ‘exceptionalism’ 审计准则与审计期望差距的持续存在：证明法国不存在 "例外论
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2024-05-02 DOI: 10.1111/ijau.12351
Imen Jedidi, Chris Humphrey
{"title":"Auditing standards and the persistence of the audit expectations gap: Evidencing the absence of French ‘exceptionalism’","authors":"Imen Jedidi,&nbsp;Chris Humphrey","doi":"10.1111/ijau.12351","DOIUrl":"10.1111/ijau.12351","url":null,"abstract":"<p>Auditing standards have become a central feature in the world of auditing. One of the primary claims made for International Standards on Auditing (ISAs) is their capacity to reduce the audit expectations gap (AEG), but the gap persists despite the widespread adoption of ISAs. France is an intriguing case site for studying the development and impact of audit standard setting, especially given its reputation as a country for maintaining its own distinctive audit regulatory traditions. Its claimed resistance to Anglo-American influences, however, is not what stands out in our archival analysis of French audit standard-setting processes and an accompanying series of interviews with key participants. In contrast, the French audit standard setting emerges as a process that has largely aligned with the spirit of ISAs and adopted a narrow interpretation of the AEG. The presented analysis challenges the operational significance of a claimed French exceptionalism and adds to a growing questioning of the capacity of auditing standard setting to drive fundamental advancement in auditing practice and to meet public expectations.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 1","pages":"34-52"},"PeriodicalIF":2.1,"publicationDate":"2024-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12351","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140831167","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
Measuring an audit quality climate among employees 衡量员工中的审计质量氛围
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2024-04-30 DOI: 10.1111/ijau.12348
Johanna Alida Kritzinger, Karin Barac
{"title":"Measuring an audit quality climate among employees","authors":"Johanna Alida Kritzinger,&nbsp;Karin Barac","doi":"10.1111/ijau.12348","DOIUrl":"10.1111/ijau.12348","url":null,"abstract":"<p>The International Standard on Quality Management requires, among other things, that audit firm leadership promotes a quality-oriented culture in firms. We add a novel contribution to the audit quality literature by developing an instrument to measure the audit quality climate in audit firms. Our data consisted of perceptions of non-executive employees at large South African audit firms and the Auditor-General of South Africa. Instrument development followed a rigorous scale development process, beginning with the adaptation of a widely used organizational climate measure to explore audit quality at employee level. Exploratory factor analysis determined six audit quality climate dimensions. Confirmatory factor analysis provided evidence of construct validity. The six dimensions of our audit quality climate measurement instrument fit into the three types of culture currently identified in audit firms. The findings of our study are a starting point to develop an acceptable audit quality climate scale for employees in audit firms.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 1","pages":"1-33"},"PeriodicalIF":2.1,"publicationDate":"2024-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12348","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140831377","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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