International Journal of Auditing最新文献_第2页

Audit Committee Member Scepticism and Questioning Behaviour 审计委员会委员怀疑及质疑行为

IF 2.7 4区管理学

International Journal of Auditing Pub Date : 2026-07-03 Epub Date: 2026-01-07 DOI: 10.1111/ijau.70029

Yoon Ju Kang, Andrew J. Trotman

引用次数: 0

Auditing in the Digital Age: The Role of IoT, Staff Training and Client Confidentiality 数字时代的审计：物联网的作用、员工培训和客户保密

IF 2.7 4区管理学

International Journal of Auditing Pub Date : 2026-07-03 Epub Date: 2025-12-30 DOI: 10.1111/ijau.70024

Awni Rawashdeh

{"title":"Auditing in the Digital Age: The Role of IoT, Staff Training and Client Confidentiality","authors":"Awni Rawashdeh","doi":"10.1111/ijau.70024","DOIUrl":"https://doi.org/10.1111/ijau.70024","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines how auditing IoT data impacts client confidentiality and the role of professional competency development in mitigating associated risks. Using survey data from 242 external auditors, structural equation modelling reveals that while IoT auditing increases confidentiality risks due to heightened data exposure, professional competency development significantly mitigates these threats. Well-trained auditors enhance security, ensuring more effective data management. However, reliance on self-reported data introduces potential bias, and a cross-sectional design limits causal interpretations. Future research should explore objective breach records and internal auditors' confidentiality strategies. Practically, firms must implement advanced training programmes, regulators should update auditing standards and clients should engage auditors proficient in IoT security. This study extends Organizational Information Processing Theory, shifting the focus from IoT's efficiency benefits to its confidentiality challenges. The findings provide crucial insights for firms and regulators seeking to balance technological advancements with robust confidentiality safeguards.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 3","pages":"405-425"},"PeriodicalIF":2.7,"publicationDate":"2026-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148386996","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

Increasing Efficiency in Stratified Audit Sampling via Bayesian Hierarchical Modelling 通过贝叶斯分层建模提高分层审计抽样的效率

IF 2.7 4区管理学

International Journal of Auditing Pub Date : 2026-07-03 Epub Date: 2026-01-07 DOI: 10.1111/ijau.70027

Koen Derks, Lotte Mensink, Jacques de Swart, Eric-Jan Wagenmakers, Ruud Wetzels

{"title":"Increasing Efficiency in Stratified Audit Sampling via Bayesian Hierarchical Modelling","authors":"Koen Derks, Lotte Mensink, Jacques de Swart, Eric-Jan Wagenmakers, Ruud Wetzels","doi":"10.1111/ijau.70027","DOIUrl":"https://doi.org/10.1111/ijau.70027","url":null,"abstract":"<div>\u0000 \u0000 <p>Stratification is a statistical technique commonly used in audit sampling to increase efficiency. The reason for this increase is that stratification enhances the representativeness of the sample data and increases the accuracy of the misstatement estimate, which leads to a reduction in overall sample size. However, currently dominant methods for evaluating stratified audit samples have suboptimal efficiency. That is because these methods exclusively focus on the differences between the strata and do not acknowledge their similarities. In practice, this means that auditors often test more samples than necessary to reduce the audit risk to an appropriately low level. In this article, we propose an intuitive and powerful statistical approach to evaluate stratified audit samples that uses this information: Bayesian hierarchical modelling. We show that, compared to current methods, Bayesian hierarchical modelling consistently increases efficiency across many stratified audit sampling situations by reducing sample sizes by 63% up to 93%.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 3","pages":"442-459"},"PeriodicalIF":2.7,"publicationDate":"2026-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148386549","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

Key Audit Matters Disclosures (KAMs) and Financial Reporting Quality: The Moderating Role of KAMs-Related Audit Efforts in Joint vs. Single Audit Markets 关键审计事项披露与财务报告质量：与关键审计事项相关的审计工作在联合与单一审计市场中的调节作用

IF 2.7 4区管理学

International Journal of Auditing Pub Date : 2026-07-03 Epub Date: 2026-02-16 DOI: 10.1111/ijau.70031

Sumit Dhull, Ammad Ahmed, Atia Hussain

{"title":"Key Audit Matters Disclosures (KAMs) and Financial Reporting Quality: The Moderating Role of KAMs-Related Audit Efforts in Joint vs. Single Audit Markets","authors":"Sumit Dhull, Ammad Ahmed, Atia Hussain","doi":"10.1111/ijau.70031","DOIUrl":"https://doi.org/10.1111/ijau.70031","url":null,"abstract":"<div>\u0000 \u0000 <p>This paper investigates how the quality of key audit matters (KAMs) disclosures and KAMs-related audit efforts interact to improve financial reporting quality, and how these effects vary by audit regimes, joint versus single audits and Big Four participation. Drawing on agency and signalling theories, we posit that under joint audit regimes, the quality of KAMs disclosures constrains managerial discretion more effectively when auditors allocate significant efforts to audit procedures related to KAMs, and that Big Four involvement amplifies these mechanisms. Using UK- and French-listed companies from 2017 to 2021, we find that the interaction of KAMs disclosures quality and KAMs-related audit efforts significantly enhances financial reporting quality in joint audit markets but not in single-audit settings. This effect is further strengthened when a Big Four auditor is involved in a joint audit. These associations hold under alternative accrual specifications, real-activities controls, COVID-19 adjustments and auditor tenure. Our study contributes to the literature by operationalizing agency and signalling theories through the interaction of two text-based measures, KAMs disclosure quality and KAMs-related audit efforts, shedding light on their combined effect on financial reporting quality within joint and single audit settings. The findings also offer practical benchmarks for audit committees and regulators by identifying conditions, such as audit regimes and Big Four involvement, under which KAMs disclosures are most effective.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 3","pages":"548-573"},"PeriodicalIF":2.7,"publicationDate":"2026-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148386504","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

When the Group Matters: Audit Pricing of Affiliated Companies 当集团举足轻重：关联公司的审计定价

IF 2.7 4区管理学

International Journal of Auditing Pub Date : 2026-07-03 Epub Date: 2026-03-13 DOI: 10.1111/ijau.70032

Donghua Chen, Jiafeng Xiang, Xin Yu

{"title":"When the Group Matters: Audit Pricing of Affiliated Companies","authors":"Donghua Chen, Jiafeng Xiang, Xin Yu","doi":"10.1111/ijau.70032","DOIUrl":"https://doi.org/10.1111/ijau.70032","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines how the relative financial strength of business groups, compared with their affiliated companies, affects audit pricing, using data from publicly listed companies in China. We find that affiliates of financially stronger business groups pay significantly lower audit fees, suggesting that group-level financial strength reduces auditors' perceived risk and the required audit effort. This effect is more pronounced when auditors are located in the same province as the parent company, facilitating better access to private information, and when affiliates are more operationally integrated with their parent companies, such as sharing industry classification or board members. These findings indicate that auditors incorporate group-level financial information into audit pricing only when the benefits of doing so outweigh the costs of acquiring and processing such information. We also find that affiliates of financially stronger groups engage in more related-party transactions (RPTs) for risk-sharing purposes, but no evidence of decreased RPTs for expropriation purposes, and the effect of group financial strength on audit fees is stronger for distressed affiliates compared with non-distressed ones. Overall, the study highlights the importance of considering group-level financial characteristics in understanding audit fee variation among group-affiliated companies.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 3","pages":"574-594"},"PeriodicalIF":2.7,"publicationDate":"2026-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148386779","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

Macroeconomic Context and Earnings Quality in Social Enterprises: Does Audit Quality Matter? 宏观经济背景与社会企业盈余质量：审计质量重要吗？

IF 2.7 4区管理学

International Journal of Auditing Pub Date : 2026-07-03 Epub Date: 2026-01-16 DOI: 10.1111/ijau.70028

Damaris Ning Mufur, Hubert Tchakoute Tchuigoua

引用次数: 0

Sales Order Backlog and Audit Fees 销售订单积压和审计费用

IF 2.7 4区管理学

International Journal of Auditing Pub Date : 2026-07-03 Epub Date: 2026-01-14 DOI: 10.1111/ijau.70026

Md. Borhan Uddin Bhuiyan, Ahsan Habib

引用次数: 0

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