International Journal of Auditing最新文献_第3页

Family Firms and Audit Effort: An Empirical Examination of Audit Hours per Auditor Rank 家族企业与审计工作：每个审计师级别审计时间的实证检验

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2026-04-06 Epub Date: 2025-10-22 DOI: 10.1111/ijau.70011

Jagadison K. Aier, Eunhye Jo, Mindy Kim, Hyo Jung, Jung Wha (Jenny) Lee

{"title":"Family Firms and Audit Effort: An Empirical Examination of Audit Hours per Auditor Rank","authors":"Jagadison K. Aier, Eunhye Jo, Mindy Kim, Hyo Jung, Jung Wha (Jenny) Lee","doi":"10.1111/ijau.70011","DOIUrl":"10.1111/ijau.70011","url":null,"abstract":"<p>This study examines how audit effort varies across auditor ranks in response to family firm ownership. Prior research suggests that family firms typically face lower information asymmetry between shareholders and managers, leading to reduced audit fees and effort. Utilizing the Korean audit environment, where audit hours by auditor rank are publicly disclosed, we investigate how auditors adjust their effort for family versus non-family firms. Our empirical findings show that family firms are associated with lower effort by engagement partners, with much weaker or insignificant effects observed for senior or junior auditors. However, among family firms, those with higher volumes of related-party transactions (RPTs) are associated with increased partner and senior auditor effort. This suggests that auditors perceive RPT-heavy firms as riskier and respond by enhancing oversight and expanding the role of experienced members on the team. This effect is more pronounced in firms with stronger monitoring mechanisms, suggesting that family firms with higher governance quality support greater auditor involvement in response to elevated risk. Overall, our study provides new insights into how auditors allocate their efforts across ranks in response to ownership structure, financial reporting risk and governance quality.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 2","pages":"248-263"},"PeriodicalIF":1.4,"publicationDate":"2026-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.70011","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147683995","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

Does CEO Inside Debt Improve the Quality of Internal Control Audit Opinions? Actual and Suspected Failures CEO内部债务是否提高了内部控制审计意见的质量？实际故障和疑似故障

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2026-04-06 Epub Date: 2025-11-11 DOI: 10.1111/ijau.70013

Encarna Guillamon-Saorin, Andrés Guiral, Doocheol Moon

{"title":"Does CEO Inside Debt Improve the Quality of Internal Control Audit Opinions? Actual and Suspected Failures","authors":"Encarna Guillamon-Saorin, Andrés Guiral, Doocheol Moon","doi":"10.1111/ijau.70013","DOIUrl":"10.1111/ijau.70013","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines whether CEO inside debt is associated with the quality of internal control audit opinions (ICOPs), focusing on both actual and suspected failures to issue adverse ICOPs when warranted. Motivated by recent findings that CEO inside debt may lower demand for accounting conservatism and increase audit risk, we address the growing concern over clean ICOPs issued to firms that merit adverse opinions. We find that CEO inside debt reduces the likelihood of adverse ICOPs for firms without concurrent misstatements; however, this effect vanishes when a misstatement is present. Auditors are more likely to issue adverse ICOPs to misstated firms with high CEO inside debt, ruling out an increase in Type II audit errors. Further, CEO inside debt is positively associated with adverse ICOPs in firms with high predicted misstatement risk. These findings hold when considering inside debt holdings of non-CEOs and top management teams. Our results have implications for audit committees and regulators, suggesting that executive compensation structure—particularly inside debt—can enhance audit quality and reduce ICOP audit failures.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 2","pages":"264-284"},"PeriodicalIF":1.4,"publicationDate":"2026-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147683526","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

Exploring the Role of Technology in Auditing: Opportunities and Challenges From Stakeholder Perspectives 技术在审计中的作用：利益相关者视角下的机遇与挑战

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2026-04-06 Epub Date: 2025-12-08 DOI: 10.1111/ijau.70021

Ozair Siddiqui, Abdul Raheman

{"title":"Exploring the Role of Technology in Auditing: Opportunities and Challenges From Stakeholder Perspectives","authors":"Ozair Siddiqui, Abdul Raheman","doi":"10.1111/ijau.70021","DOIUrl":"10.1111/ijau.70021","url":null,"abstract":"<div>\u0000 \u0000 <p>This study explores the impact of technology on the auditing profession (specifically focusing on the main opportunities offered and challenges perceived from technology) by exploring the comments received from various stakeholder groups on the International Auditing and Assurance Standards Board's (IAASB) request for input on their document considering the use of technology in audit. We employ a hybrid methodology that combines qualitative thematic analysis with sentiment analysis to yield deeper insights into stakeholder perspectives. Therefore, our analysis goes beyond the identification of themes and emphasizes regional differences, perspective-wise insights and overall sentiments of stakeholder groups, which remain overlooked in earlier studies. As such, our findings provide actionable insights to help regulators address obstacles hindering effective integration of technology in auditing practices. The findings show an overall negative sentiment in the tone of the stakeholders, indicating a dominance of concern over optimism regarding the use of technology in audit. Findings also suggest current skill gaps, data handling concerns and the need for regulatory clarity as the central challenges that must be addressed as a priority by the regulators. Additionally, our findings also show a strong consensus in the views of different stakeholders, advocating for a uniform global approach to address key challenges.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 2","pages":"337-353"},"PeriodicalIF":1.4,"publicationDate":"2026-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147683442","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

Critical Audit Matters and SEC Filing Review 关键审计事项和美国证券交易委员会备案审查

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2026-04-06 Epub Date: 2025-12-14 DOI: 10.1111/ijau.70020

Joung W. Kim, Daeun Lee

引用次数: 0

Effects of Environmental Audits on Green Development Efficiency: Evidence From China 环境审计对绿色发展效率的影响：来自中国的证据

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2026-04-06 Epub Date: 2025-10-13 DOI: 10.1111/ijau.70008

Chen Zhao, Bin Liu

引用次数: 0

The COVID-19 US National Emergency Declaration and Auditing COVID-19美国国家紧急声明和审计

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2026-04-06 Epub Date: 2025-10-22 DOI: 10.1111/ijau.70012

Christiana Antwi-Obimpeh, K. K. Raman

引用次数: 0

Understanding Key Audit Matters: How Readability Boosts Analyst Forecast Precision in Indonesia's Early Implementation 了解关键审计事项：可读性如何在印尼早期实施中提高分析师预测的准确性

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2026-04-06 Epub Date: 2025-10-23 DOI: 10.1111/ijau.70010

Aria Farah Mita, Yudhistira Dharma Putra

{"title":"Understanding Key Audit Matters: How Readability Boosts Analyst Forecast Precision in Indonesia's Early Implementation","authors":"Aria Farah Mita, Yudhistira Dharma Putra","doi":"10.1111/ijau.70010","DOIUrl":"10.1111/ijau.70010","url":null,"abstract":"<div>\u0000 \u0000 <p>This study provides initial empirical evidence on whether the readability of Key Audit Matters (KAMs) enhances analyst forecast accuracy following the adoption of ISA 701 in Indonesia. KAMs are intended to improve the communicative value of audit reports by highlighting matters that, in the auditor's professional judgement, were of most significance in the audit. While prior studies have largely focused on the presence or quantity of KAM disclosures, this paper shifts attention to their linguistic clarity, a dimension critical to the practical usefulness of audit reports yet often overlooked in empirical auditing research. Using a sample of 188 firm-year observations from 2022 to 2023, we measure KAM readability using the Flesch Reading Ease Score and conduct robustness checks using the Flesch–Kincaid Grade Level and Gunning Fog Index. The findings reveal a significant negative association between KAM readability and analyst forecast error, indicating that clearer audit language contributes to more accurate forecasts. Additional analysis reveals that this effect is more pronounced in firms audited by non-Big 4 auditors, suggesting that readable KAMs play a compensatory role in lower-assurance environments. When audit brand credibility is limited, stakeholders appear to rely more heavily on the accessibility and clarity of audit disclosures to assess financial reporting risks. By offering early evidence from an emerging market context, this study contributes to the auditing literature by reframing readability as a core determinant of KAM effectiveness and provides practical implications for auditors and regulators seeking to enhance the communicative value of audit reports. In sum, this analysis shows that KAM readability helps improve analyst forecast accuracy, not just as a matter of style, but as a useful signal of information quality, especially when audit credibility is limited.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 2","pages":"232-247"},"PeriodicalIF":1.4,"publicationDate":"2026-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147684000","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 Key Audit Matters Disclosures on Conditional Conservatism in China 中国审计关键事项披露对条件稳健性的影响

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-09-28 DOI: 10.1111/ijau.70009

Jiawei Wang, Yonghai Wang

{"title":"The Effect of Key Audit Matters Disclosures on Conditional Conservatism in China","authors":"Jiawei Wang, Yonghai Wang","doi":"10.1111/ijau.70009","DOIUrl":"https://doi.org/10.1111/ijau.70009","url":null,"abstract":"<div>\u0000 \u0000 <p>This study investigates the effect of key audit matter (KAM) disclosure on conditional conservatism. Exploiting the exogenous shock of audit regime reform in China and employing a difference-in-differences research design, we document a significant increase in the degree of conditional conservatism among Chinese listed firms following the adoption of KAM disclosures. Further textual analysis shows that the informational characteristics of KAMs play a crucial role in shaping management's financial reporting behaviour. Specifically, the disclosure of managerial discretion information in KAMs is positively associated with conditional conservatism, suggesting that increased transparency of managerial assertions induces firms to adopt more prudent accounting practices. In contrast, implied auditor support is negatively related to conditional conservatism, reducing the likelihood of conservative financial reporting by managers. By differentiating the informational effects of KAM content, this study contributes to the literature on audit disclosures and financial reporting conservatism, highlighting the nuanced role of KAMs in influencing managerial reporting incentives.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 1","pages":"154-180"},"PeriodicalIF":1.4,"publicationDate":"2025-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145916053","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

Using the Sociocognitive Model of Moral Psychology to Understand Auditor Actions 运用道德心理学的社会认知模型来理解审计师的行为

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-09-21 DOI: 10.1111/ijau.70003

Kristen S. Thompson, Chad M. Stefaniak

{"title":"Using the Sociocognitive Model of Moral Psychology to Understand Auditor Actions","authors":"Kristen S. Thompson, Chad M. Stefaniak","doi":"10.1111/ijau.70003","DOIUrl":"https://doi.org/10.1111/ijau.70003","url":null,"abstract":"<div>\u0000 \u0000 <p>Prior auditing literature often directly relates auditor traits to behaviour, but modern models of moral psychology (i.e., the sociocognitive model) contend individuals' behavioural predispositions must first pass through a self-regulatory moral gate before they manifest as actions. We investigate one such moral gate, moral identity, that ought to reliably predict auditors' negative (or positive) behaviours. Moral identity is the degree to which morality is important to a person's self-concept. Using responses from 113 practicing auditors, we predict and find that lower (higher) moral identity auditors' adjustments are (are not) dependent upon management's motive. Moreover, we test moral identity's robustness to a familiar trait associated with negative behaviours (i.e., Dark Triad) and find that, in our experimental setting, moral identity continued to have a strong association with audit quality-jeopardizing judgements, suggesting that future researchers should consider incorporating the sociocognitive model of moral behaviour when investigating individuals' likelihood to engage in unethical behaviours.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 1","pages":"143-153"},"PeriodicalIF":1.4,"publicationDate":"2025-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145915796","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

Lead Independent Directors: Is Membership on the Audit Committee Associated With the Presence of an Industry Specialist Auditor? 首席独立董事：审计委员会的成员资格是否与行业专业审计师的存在有关？

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-09-19 DOI: 10.1111/ijau.70007

David B. Bryan, Terry W. Mason, Ashley N. West

引用次数: 0