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International Journal of Auditing最新文献

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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 2.1 4区 管理学
International Journal of Auditing Pub Date : 2024-04-18 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,&nbsp;Mahmoud Lari Dashtbayaz,&nbsp;Reza Hesarzadeh","doi":"10.1111/ijau.12346","DOIUrl":"10.1111/ijau.12346","url":null,"abstract":"<p>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.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 4","pages":"676-694"},"PeriodicalIF":2.1,"publicationDate":"2024-04-18","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 2.1 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,&nbsp;Michael Hyman,&nbsp;Gopal V. Krishnan","doi":"10.1111/ijau.12347","DOIUrl":"10.1111/ijau.12347","url":null,"abstract":"<p>We examine how <i>non</i>-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.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 4","pages":"652-675"},"PeriodicalIF":2.1,"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 2.1 4区 管理学
International Journal of Auditing Pub Date : 2024-03-24 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,&nbsp;Mostafa Kamal Hassan","doi":"10.1111/ijau.12345","DOIUrl":"10.1111/ijau.12345","url":null,"abstract":"<p>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.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 4","pages":"632-651"},"PeriodicalIF":2.1,"publicationDate":"2024-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12345","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":"OA","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 2.1 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,&nbsp;Marc Eulerich","doi":"10.1111/ijau.12342","DOIUrl":"10.1111/ijau.12342","url":null,"abstract":"<p>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.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 4","pages":"615-631"},"PeriodicalIF":2.1,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12342","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":"OA","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":"28 3","pages":"536-561"},"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":"28 3","pages":"562-581"},"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
The determinants of linguistic features in key audit matters: Empirical evidence from Europe 关键审计事项中语言特点的决定因素：欧洲的经验证据
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2024-01-08 DOI: 10.1111/ijau.12344
Stephan Küster
{"title":"The determinants of linguistic features in key audit matters: Empirical evidence from Europe","authors":"Stephan Küster","doi":"10.1111/ijau.12344","DOIUrl":"10.1111/ijau.12344","url":null,"abstract":"<p>This study investigates the determinants and dynamics of the linguistic features of key audit matters (KAMs) in European countries. Using natural language processing algorithms, including FINBERT, I quantify stylistic and content-based text characteristics at the KAM level and find that KAM length, readability, sentiment, quantitative density, specificity, the degree of forward-looking statements, and the extent of boilerplate language are associated with the type of KAM topics, client attributes, and audit firm characteristics. In additional analyses, I also find early empirical evidence of a time trend in these linguistic features. Since their introduction in 2016, KAMs are becoming longer, more quantitative, more specific, but also include more boilerplate phrases. Collectively, the results of the study contribute to a more nuanced understanding of the determinants and dynamics of KAM disclosures.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 3","pages":"582-614"},"PeriodicalIF":2.1,"publicationDate":"2024-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12344","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139421312","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
The involvement of internal audit in environmental, social, and governance practices and risks: Stakeholders' salience and insights from audit committees and chief executive officers 内部审计对环境、社会和治理实践及风险的参与：利益相关者的重视程度以及审计委员会和首席执行官的见解
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2023-12-15 DOI: 10.1111/ijau.12341
Romina Rakipi, Giuseppe D'Onza
{"title":"The involvement of internal audit in environmental, social, and governance practices and risks: Stakeholders' salience and insights from audit committees and chief executive officers","authors":"Romina Rakipi,&nbsp;Giuseppe D'Onza","doi":"10.1111/ijau.12341","DOIUrl":"10.1111/ijau.12341","url":null,"abstract":"<p>We conducted 31 interviews with audit committee (AC) members, chief executive officers (CEOs), and chief audit executives (CAEs) to investigate the role of the internal audit function (IAF) in environmental, social, and governance (ESG) processes and related risks. We find that multiple possible combinations of the maturity of companies' ESG practices and CAE's perception of the IAF stakeholders' salience drive the type of IAF's involvement in ESG. In ESG-mature companies with more salient ACs, the IAF provides assurance over ESG practices, ESG reporting, and reputation risks related to ESG, and it focuses on the governance dimension of ESG. When the CEO is perceived as more salient, the type of IAF's involvement includes both assurance over ESG controls in the supply chain and consulting on ESG activities. In contrast, in low ESG maturity companies with more salient AC, the IAF's role is limited to providing assurance over internal controls established to comply with environmental, health, and safety legal requirements, and prevent managers' unethical behavior. Finally, we discuss the implications for the IAF's ability to add value to the organization. We contribute to the underexplored research area of IAF's involvement in ESG practices and related risk.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 3","pages":"522-535"},"PeriodicalIF":2.1,"publicationDate":"2023-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12341","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138682888","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
Partner narcissism in a private market setting: Consequences for audit reporting decisions and audit pricing 私人市场环境中的合伙人自恋：审计报告决策和审计定价的后果
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2023-12-07 DOI: 10.1111/ijau.12339
Linde Kerckhofs, Marie-Laure Vandenhaute, Kris Hardies
{"title":"Partner narcissism in a private market setting: Consequences for audit reporting decisions and audit pricing","authors":"Linde Kerckhofs,&nbsp;Marie-Laure Vandenhaute,&nbsp;Kris Hardies","doi":"10.1111/ijau.12339","DOIUrl":"10.1111/ijau.12339","url":null,"abstract":"<p>This study investigates the association between audit engagement partners' narcissism (measured by the size of their signature) and audit reporting decisions and audit pricing in a private market setting. We analysed 133,267 (78,994) firm-year observations from (financially distressed) Belgian firms audited by 795 individual engagement partners from 2008 to 2017. Our results suggest that narcissism is positively associated with the likelihood that audit partners issue going-concern opinions to their financially distressed clients and with audit fees. An array of robustness checks corroborates these results. Additional results show that audit partner narcissism is positively associated with reporting conservatism. Interestingly, additional analyses also show that narcissism reverses the effect of gender on audit reporting decisions and audit pricing. Collectively, the evidence from this study suggests that partner narcissism is positively associated with conservative audit reporting decisions and audit pricing in a private market setting.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 3","pages":"500-521"},"PeriodicalIF":2.1,"publicationDate":"2023-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138559994","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
Drivers for the maturity of integrated governance in organizations—An empirical investigation 组织中集成治理成熟的驱动因素——一项实证调查
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2023-11-28 DOI: 10.1111/ijau.12338
Anne d'Arcy, Marc Eulerich
{"title":"Drivers for the maturity of integrated governance in organizations—An empirical investigation","authors":"Anne d'Arcy,&nbsp;Marc Eulerich","doi":"10.1111/ijau.12338","DOIUrl":"10.1111/ijau.12338","url":null,"abstract":"<p>This paper sheds light on the factors driving the maturity levels of integrated governance by analysing survey responses from 148 companies that reported on their efforts to coordinate and align their separated assurance functions. When an organization's assurance functions lack coordination, it can lead to challenges like isolated risk functions, incomplete risk coverage and redundant controls. Integrated governance aims to incorporate and optimize on organization's assurance functions to support an effective risk control environment and the integrity of information used by management and the governing bodies. Despite this goal, research indicates that no organization has achieved a mature level of integrated governance yet. To address this research gap, we identify key drivers for integrated governance maturity such as the awareness of integrated governance within the organization, the implementation of the Three Lines (of Defense) Model and the maturity levels of subsystems, that is, the risk management function and the internal control system.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 3","pages":"485-499"},"PeriodicalIF":2.1,"publicationDate":"2023-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12338","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138519514","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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