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Enhancing CPA competencies for internal audit roles 提高注册会计师胜任内部审计工作的能力
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2023-11-21 DOI: 10.1111/ijau.12337
Adam Vitalis, J. Efrim Boritz, Laura Simeoni
{"title":"Enhancing CPA competencies for internal audit roles","authors":"Adam Vitalis,&nbsp;J. Efrim Boritz,&nbsp;Laura Simeoni","doi":"10.1111/ijau.12337","DOIUrl":"10.1111/ijau.12337","url":null,"abstract":"<p>This paper summarises survey study results identifying knowledge, skills, and attitudes (competencies) for entry-level internal audit professionals that could be used to develop a curriculum for chartered professional accountant (CPA)-bound students to pursue fulfilling careers in internal audit and related management positions under changing competency requirements. We built a survey based on the Institute of Internal Auditor's (IIA's) current Competency Framework, modified by insights from internal audit experts, including a suggestion to include a new information technology category. We then summarise responses from 641 internal audit professionals into a two-dimensional visualisation highlighting the changes from currently identified competencies to expected changes in skill importance one decade in the future. The results highlight that future internal auditors will need to have a broader set of competencies than simply accounting and finance knowledge. Our future focus provides foundational insights related to the necessary and emerging competencies for academic programme planning, future research and practitioners' training and hiring strategies.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 3","pages":"458-484"},"PeriodicalIF":2.1,"publicationDate":"2023-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12337","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138519504","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
Mandatory disclosure of auditor contracting and financial reporting quality: Initial evidence 强制披露审计师合同与财务报告质量：初步证据
IF 2.1 4区 管理学
International Journal of Auditing Pub Date : 2023-10-24 DOI: 10.1111/ijau.12336
Blake D. Bowler, Robert R. Carnes, Hyun Jong Park
{"title":"Mandatory disclosure of auditor contracting and financial reporting quality: Initial evidence","authors":"Blake D. Bowler,&nbsp;Robert R. Carnes,&nbsp;Hyun Jong Park","doi":"10.1111/ijau.12336","DOIUrl":"10.1111/ijau.12336","url":null,"abstract":"<p>Regulation requires US public companies to disclose the pre-approval status of their year-end auditors in their annual proxy statements. Although auditor–client relationships remain <i>at will</i>, the disclosure mandate requires companies to publicly announce their intentions to retain their current auditors. In this paper, we provide initial evidence of the potential implications that these disclosures may have on financial reporting quality. We find that when the disclosures occur later relative to the release of interim reports, interim filings exhibit lower reporting quality. After performing robustness tests, we explore two possible mechanisms that could explain our findings. First, we consider the possibility that audit committee members compromise their independence. Second, we investigate whether auditors delay the performance of certain interim procedures while the disclosures are pending. With the use of audit committee equity compensation to measure audit committee independence impairment and audit fees to measure auditor effort, we find evidence consistent with both explanations.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 3","pages":"435-457"},"PeriodicalIF":2.1,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135268095","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
Flexible CPA staffing in non-Big 4 audit firms: Its determinants and implications for audit fees and audit quality 非 "四大 "审计公司的注册会计师灵活配置：其决定因素及其对审计费用和审计质量的影响
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-10-06 DOI: 10.1111/ijau.12335
Sehee Kim, Hyungjin Cho, Meeok Cho, Bryan Byung-Hee Lee, Woo-Jong Lee
{"title":"Flexible CPA staffing in non-Big 4 audit firms: Its determinants and implications for audit fees and audit quality","authors":"Sehee Kim,&nbsp;Hyungjin Cho,&nbsp;Meeok Cho,&nbsp;Bryan Byung-Hee Lee,&nbsp;Woo-Jong Lee","doi":"10.1111/ijau.12335","DOIUrl":"10.1111/ijau.12335","url":null,"abstract":"<p>In this study, we discuss how small audit firms (i.e. non-Big 4 audit firms) address the staffing crunch during the busy season. Using monthly certified public accountant (CPA) employment data from Korea, we find that the number of CPAs in non-Big 4 audit firms peaks before the busy season but drops afterward, suggesting the prevalence of part-time or short-term employment (i.e. flexible staffing). Flexible CPA staffing is more prevalent in audit firms with lower sales, higher sales growth and lower profitability. We further document that the standard deviation of the changes in monthly CPA numbers within a year is negatively associated with audit fees, implying that flexible staffing enables small audit firms to charge lower fees to clients. Additionally, we find no evidence that flexible staffing significantly impairs audit quality. We also report evidence that non-Big 4 audit firms attract more clients when they are more flexibly staffed than otherwise. Collectively, non-Big 4 firms reduce operating leverage via flexible staffing arrangements and share the benefits with clients without compromising audit service quality.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 2","pages":"364-387"},"PeriodicalIF":2.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135352329","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
Corporate political donations and audit fees: Some evidence from Australian audit pricing 企业政治捐款与审计费用：澳大利亚审计定价的一些证据
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-09-29 DOI: 10.1111/ijau.12334
Ferdinand A. Gul, Arifur Khan, Karen Lai, Dessalegn Getie Mihret, Mohammad Badrul Muttakin
{"title":"Corporate political donations and audit fees: Some evidence from Australian audit pricing","authors":"Ferdinand A. Gul,&nbsp;Arifur Khan,&nbsp;Karen Lai,&nbsp;Dessalegn Getie Mihret,&nbsp;Mohammad Badrul Muttakin","doi":"10.1111/ijau.12334","DOIUrl":"10.1111/ijau.12334","url":null,"abstract":"<p>We examine whether corporate political donations (CPDs) are associated with audit fees in the Australian setting. Our baseline results based on observations of Australian top 500 non-financial companies show that, on average, firms with CPDs are associated with about 9% lower audit fees than firms without CPDs consistent with the strategic investment or resource dependency view. Using path analysis, we next show that high earnings quality resulting from strategic benefits of CPDs explains the association. Overall, these results confirm that firms use CPDs as strategic investments that are associated with lower earnings management, which leads to lower audit risk and hence reduced audit fees.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 2","pages":"340-363"},"PeriodicalIF":2.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135243823","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
Real-time audit of public agencies: Utility, controversy and lessons for an emerging practice 公共机构的实时审计：实用性、争议和新兴做法的经验教训
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-09-19 DOI: 10.1111/ijau.12333
Yoram Rabin, Roy Peled
{"title":"Real-time audit of public agencies: Utility, controversy and lessons for an emerging practice","authors":"Yoram Rabin,&nbsp;Roy Peled","doi":"10.1111/ijau.12333","DOIUrl":"10.1111/ijau.12333","url":null,"abstract":"<p>Real-time audit is the auditing of actions as they occur and the publishing of findings before the audited action was completed. It is an emerging practice of Supreme Audit Institutions (SAIs) in many countries, and it marks a stark departure from the traditional ‘after-the-fact’ auditing practice. Real-time audits have been widely used in the auditing of COVID-19 relief programmes in many countries. Whereas in the United States and many other countries, this practice became popular only in recent years, Israel's SAI in Israel has been conducting real-time audits since the 1970s. The article surveys SAI practices in various countries regarding the timeliness of the auditing of public agencies and presents the pros and cons of real-time audits based on an analysis of the Israeli experience. We conclude by outlining several issues that SAIs should consider before choosing to conduct a real-time audit.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 2","pages":"328-339"},"PeriodicalIF":2.0,"publicationDate":"2023-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135063111","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
Compensation and carbon assurance: Evidence from the United Kingdom 补偿与碳保证：来自英国的证据
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-09-17 DOI: 10.1111/ijau.12332
Stefan Simic, Le Luo, Rina Datt
{"title":"Compensation and carbon assurance: Evidence from the United Kingdom","authors":"Stefan Simic,&nbsp;Le Luo,&nbsp;Rina Datt","doi":"10.1111/ijau.12332","DOIUrl":"10.1111/ijau.12332","url":null,"abstract":"<p>This study investigates the influence of compensation on companies' decision to undertake carbon assurance. Using a sample of 1326 firm-year observations from the United Kingdom between 2010 and 2018, this study finds that firms that include corporate sustainability incentive terms in executive compensation packages, firms that have higher director compensation and firms that have been involved in compensation controversies are more likely to undertake voluntary carbon assurance. Additional analyses show that the United Kingdom's mandatory greenhouse gas emissions reporting mandate, industry and gender diversity of the board of directors play significant moderating roles in the relationship between compensation and voluntary carbon assurance. The results of this study will help investors, managers and regulators better understand the factors that influence the growing carbon assurance market.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 2","pages":"307-327"},"PeriodicalIF":2.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12332","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135258430","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
Reduced audit quality acts: A review and organizational model 降低审计质量行为：审查和组织模式
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-08-23 DOI: 10.1111/ijau.12331
Troy A. Hyatt, Douglas F. Prawitt, Kyle M. Stubbs
{"title":"Reduced audit quality acts: A review and organizational model","authors":"Troy A. Hyatt,&nbsp;Douglas F. Prawitt,&nbsp;Kyle M. Stubbs","doi":"10.1111/ijau.12331","DOIUrl":"10.1111/ijau.12331","url":null,"abstract":"<p>With increasing regulatory focus on improving audit quality, research on drivers of audit quality remains important to academics, professionals and regulators. One compelling branch of this research focuses on auditors' intentional actions that reduce audit quality, often referred to in the literature as reduced audit quality acts (RAQAs). This paper provides a review and synthesis of the RAQA literature, including a unifying definition for RAQAs and a model for organizing past and future RAQA research. With the model, we explore antecedents to RAQAs as well as the discovery of, responses to and subsequent consequences of RAQAs. We also discuss potential avenues for future research.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 2","pages":"288-306"},"PeriodicalIF":2.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45758630","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 effects of accounting comparability, income smoothing and engagement partners on audit risk 会计可比性、收入平滑和审计合伙人对审计风险的影响
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-08-15 DOI: 10.1111/ijau.12330
Yong-Shik Kim, Sang-Hun Park
{"title":"The effects of accounting comparability, income smoothing and engagement partners on audit risk","authors":"Yong-Shik Kim,&nbsp;Sang-Hun Park","doi":"10.1111/ijau.12330","DOIUrl":"10.1111/ijau.12330","url":null,"abstract":"<p>This study investigates whether accounting comparability, income smoothing and engagement partners affect audit risk perceived by auditors. We find that both accounting comparability and income smoothing reduce perceived audit risk and that the interaction of these two variables incrementally reduces perceived audit risk. We also find that the interaction of accounting comparability and income smoothing incrementally reduces perceived audit risk when engagement partners exert more effort in auditing. The results imply that when clients exhibit both cross-sectional and the time-series informativeness of financial statements, auditors lower their perceived audit risk and reduce risk premium, which decreases deadweight cost to these clients. This is especially the case when engagement partners exert more effort in auditing. To the best of our knowledge, this is the first empirical study to test the interaction effect of accounting comparability, income smoothing and engagement partners on perceived audit risk.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 2","pages":"270-287"},"PeriodicalIF":2.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41544605","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
Where's the risk? Material weakness detection in advance of financial misstatement discovery 风险在哪里?财务错报发现前的重大弱点检测
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-08-12 DOI: 10.1111/ijau.12329
Christopher G. Calvin
{"title":"Where's the risk? Material weakness detection in advance of financial misstatement discovery","authors":"Christopher G. Calvin","doi":"10.1111/ijau.12329","DOIUrl":"10.1111/ijau.12329","url":null,"abstract":"<p>This study uses material weakness (MW) disclosures to explore whether auditors systematically assign greater risk to specific financial statements and account types. Auditing Standard 2201 mandates auditors adjust their levels of material weakness detection in response to the risk associated with each control being tested. Using a sample of firm years with financial misstatements, I show that auditors are most likely to detect material weaknesses in advance of misstatement discovery when they relate to the income statement, followed by the balance sheet, and to revenues and assets, relative to other income statement and balance sheet accounts. These results suggest that auditors, on average, assign the greatest level of associated control risk to the income statement, then the balance sheet, and that revenues and assets are the drivers of that assignment.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 2","pages":"251-269"},"PeriodicalIF":2.0,"publicationDate":"2023-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12329","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48356812","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 two sides of corporate social responsibility and the quality of internal control audit opinions 企业社会责任与内部控制审计意见质量的两面性
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-08-03 DOI: 10.1111/ijau.12328
Belen Blanco, Encarna Guillamón-Saorín, Andrés Guiral
{"title":"The two sides of corporate social responsibility and the quality of internal control audit opinions","authors":"Belen Blanco,&nbsp;Encarna Guillamón-Saorín,&nbsp;Andrés Guiral","doi":"10.1111/ijau.12328","DOIUrl":"10.1111/ijau.12328","url":null,"abstract":"<p>Although corporate social responsibility (CSR) activities provide a strong signal of management integrity, the involvement of the client in irresponsible CSR should alert the auditor to the risk of material misstatement. Framing management integrity assessments by relying on responsible CSR activities can lead to auditors' unintended alignment with their clients' preferred outcomes. Motivated by the increasing frequency of clean internal control opinions (ICOPs) regarding clients that subsequently misstate, we explore whether auditors' overreliance on responsible CSR influences the quality of ICOPs. We find that clients' CSR involvement is associated with fewer adverse ICOPs, but this CSR effect is asymmetric because it is only explained by responsible CSR activities and not by irresponsible CSR activities. Importantly, the ‘good side of CSR’ is associated with fewer adverse opinions being issued to misstated clients. Additional analyses show that only irresponsible CSR activities increase the risk of financial misstatements. Our findings provide support for the Public Company Accounting Oversight Board's warning that certain conditions inherent in the audit environment, such as the assessment of management integrity, can lead to auditors unconsciously favouring confirming evidence (represented by responsible CSR activities) instead of relying on disconfirming evidence (represented by irresponsible CSR activities) that could raise issues about management's integrity and ethical commitment.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 1","pages":"226-250"},"PeriodicalIF":2.0,"publicationDate":"2023-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45178946","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
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