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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 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, Jiaxin Liu, Dongliang Lei, Joseph H. Zhang","doi":"10.1111/ijau.12352","DOIUrl":"https://doi.org/10.1111/ijau.12352","url":null,"abstract":"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.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"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 4区 管理学
International Journal of Auditing Pub Date : 2024-05-06 DOI: 10.1111/ijau.12350
M. 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":"M. Fonseka, Omar Al Farooque, Xing Yang, Wu Qilin","doi":"10.1111/ijau.12350","DOIUrl":"https://doi.org/10.1111/ijau.12350","url":null,"abstract":"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.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"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 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, Chris Humphrey","doi":"10.1111/ijau.12351","DOIUrl":"https://doi.org/10.1111/ijau.12351","url":null,"abstract":"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.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2024-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","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":"","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 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, Karin Barac","doi":"10.1111/ijau.12348","DOIUrl":"https://doi.org/10.1111/ijau.12348","url":null,"abstract":"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.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2024-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","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":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Factors affecting team performance of external auditors in Iran: A Delphi–interpretive structural modelling approach 影响伊朗外部审计师团队绩效的因素：德尔菲解释性结构建模方法
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2024-04-19 DOI: 10.1111/ijau.12346
Reza Zamani, Mahmoud Lari Dashtbayaz, Reza Hesarzadeh
{"title":"Factors affecting team performance of external auditors in Iran: A Delphi–interpretive structural modelling approach","authors":"Reza Zamani, Mahmoud Lari Dashtbayaz, Reza Hesarzadeh","doi":"10.1111/ijau.12346","DOIUrl":"https://doi.org/10.1111/ijau.12346","url":null,"abstract":"This study employs the Delphi–interpretive structural modelling (ISM) approach to uncover and model factors influencing team performance in external audit. In Delphi interviews, 73 factors were identified, and a subsequent survey revealed 13 crucial factors. Among these, supervisor competence, team members' knowledge, and managers/supervisors' supportive attitudes were emphasized as top priorities among the essential 13 factors. These factors serve as guiding principles for interactions, shaping behaviour and attitudes. Notably, this study goes beyond previous research, which typically focussed on a limited number of factors, by identifying 73 factors influencing audit team performance and then determining and modelling the most critical factors based on expert insights. It also sheds light on the underappreciated role of supervisors, often overshadowed by audit managers or partners. Moreover, the study links these factors with transformational, servant, and ethical leadership theories, fostering a more balanced approach to future research in the auditing profession.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2024-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140625922","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
Audit outcomes of non‐financial misconduct 非财务不当行为的审计结果
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2024-04-17 DOI: 10.1111/ijau.12347
Bidisha Chakrabarty, Michael Hyman, Gopal V. Krishnan
{"title":"Audit outcomes of non‐financial misconduct","authors":"Bidisha Chakrabarty, Michael Hyman, Gopal V. Krishnan","doi":"10.1111/ijau.12347","DOIUrl":"https://doi.org/10.1111/ijau.12347","url":null,"abstract":"We examine how <jats:italic>non</jats:italic>‐financial misconduct by corporations impacts audit outcomes. We use a novel database of penalties received by firms from federal, state and local agencies for legal violations not directly related to their financial reports and find that auditors raise fees following these violations. The magnitudes are economically significant: violating firms pay about $162,000 or 6% more in audit fees than comparable firms without violations. Additionally, auditors charge more when the penalty amounts are higher and infractions are more egregious. Companies fined for non‐financial misconduct are also more likely to receive going concern opinions. Our results are robust to propensity score matching, falsification tests and firm‐fixed effects and are not attributable to lax firm culture or “tone at the top”. These results highlight that firms' unethical conduct, even those that do not directly lead to financial reporting infractions, has consequences beyond just the penalties imposed by enforcement agencies.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140609041","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
Audit simulation and learning styles: Enhancing students' experiential learning and performance at a MENA university 审计模拟和学习风格：提高中东和北非地区一所大学学生的体验式学习和成绩
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2024-03-25 DOI: 10.1111/ijau.12345
Nader Elsayed, Mostafa Kamal Hassan
{"title":"Audit simulation and learning styles: Enhancing students' experiential learning and performance at a MENA university","authors":"Nader Elsayed, Mostafa Kamal Hassan","doi":"10.1111/ijau.12345","DOIUrl":"https://doi.org/10.1111/ijau.12345","url":null,"abstract":"Drawing on experiential learning theory (ELT), this study (1) explores students' perceived benefits of experiencing different learning styles through an audit simulation (AS) assignment and (2) analyses its role in enhancing students' performance at a Middle East and North Africa (MENA) university. The study compares students' performance across two different periods, 2019 and 2022, with 46 and 48 participants, respectively, independently completing a questionnaire of six open‐ended questions paired with follow‐up feedback, the instructor's observations and the analyses of students' grades. Our study findings indicate that the AS assignment enabled students to effectively experience different learning styles at different times during the AS learning process. They visualised an authentic AS experience by critically analysing and practically evaluating AS documents while showing strong preferences for initiating new experiences. It also reveals an improvement in students' grades after the AS implementation. Our study has theoretical implications relating to cognitive and constructivist learning, learning transfer and ethics awareness, as well as practical implications in audit education, skill development, teamwork, professional development, auditors' evaluation and curriculum assessment in other disciplines than auditing.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140300319","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
Internal auditing's role in preventing and detecting fraud: An empirical analysis 内部审计在预防和发现欺诈中的作用：实证分析
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2024-02-05 DOI: 10.1111/ijau.12342
Annika Bonrath, Marc Eulerich
{"title":"Internal auditing's role in preventing and detecting fraud: An empirical analysis","authors":"Annika Bonrath, Marc Eulerich","doi":"10.1111/ijau.12342","DOIUrl":"https://doi.org/10.1111/ijau.12342","url":null,"abstract":"Internal auditing plays a pivotal role in preventing and detecting fraudulent activities. However, the orientation and role of internal auditing in dealing with fraud risk can vary significantly across different companies. This study examines the relationship between the internal audit function (IAF) and fraud, providing new insights into the current practices of internal auditing. Using a survey dataset comprising responses from 275 Chief Audit Executives across Germany, Switzerland and Austria, we investigate factors that correlate with an increased propensity for IAFs to engage in fraud prevention and detection. Our findings suggest that a robust corporate governance environment significantly influences the extent to which the IAF is involved in preventing and detecting fraud. Shedding light on the positioning of internal auditing between management and the audit committee with respect to fraud, our results show that increased IAF involvement with management positively affects the level of activities to prevent and detect fraud, while increased IAF involvement with the audit committee has the opposite effect. Furthermore, we find that the propensity of IAFs to engage in fraud prevention and detection increases when the IAF applies technology-based auditing techniques for risk identification. Our results have implications for building appropriate protection against the steadily increasing risk of fraud within organizations, while holistically addressing the ambiguity regarding the responsibility for preventing and detecting fraud.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139770634","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
Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time? 回到起点--扩大后的审计师报告是否会随着时间的推移而变得呆板、通用和模板化？
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2024-01-19 DOI: 10.1111/ijau.12343
Andreas Seebeck
{"title":"Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time?","authors":"Andreas Seebeck","doi":"10.1111/ijau.12343","DOIUrl":"10.1111/ijau.12343","url":null,"abstract":"<p>Although auditing standards instruct auditors to avoid issuing standardised key audit matters (KAMs), standard setters warn and financial statement users worry about expanded auditor's reports becoming sticky, generic and boilerplate over time. Based on textual analysis of expanded auditor's reports from the UK, I provide longitudinal evidence of an increase in various textual similarity measures including year-over-year similarity (stickiness), within-peer group similarity (generality) and boilerplate language over time. Next, I identify a number of crucial drivers of convergence and find that disclosure similarity diminishes the positive capital market effect of precise KAM reporting documented in prior studies. Together, these findings suggest that audit firms have successively developed standard text modules for KAM reporting that undermine the aim of expanded auditor's reports to provide informative value. This paper extends the literature on the relationship between institutional environments and unintended effects of auditor disclosure regulation.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2024-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12343","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139525170","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
An examination of auditor hypothesis testing strategies in ‘tone at the top’ evaluations: Evidence of diagnostic knowledge structures 对 "高层基调 "评估中审计员假设检验策略的研究：诊断性知识结构的证据
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2024-01-15 DOI: 10.1111/ijau.12340
Regan N. Schmidt
{"title":"An examination of auditor hypothesis testing strategies in ‘tone at the top’ evaluations: Evidence of diagnostic knowledge structures","authors":"Regan N. Schmidt","doi":"10.1111/ijau.12340","DOIUrl":"10.1111/ijau.12340","url":null,"abstract":"<p>This study examines the tests auditors design to assess a client's ‘tone at the top’. By exploiting conceptual differences in the constructs of ethicality and competence, the study investigates auditor knowledge structures by disentangling auditor hypothesis testing strategies. The results of an experiment document that auditors design tests to yield evidence of unethical and competent, rather than ethical and incompetent, client management behaviour. This overall pattern of results, and in particular auditors' focus on seeking evidence of client management competence, is consistent with a diagnostic hypothesis testing strategy and is not consistent with a conservative testing strategy. Collectively, these results provide insights into how auditors' ‘tone at the top’ knowledge is organized and used.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2024-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12340","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139497615","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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