International Journal of Auditing最新文献_第4页

Auditors' Use of Experts: Implications for Audit Quality and Audit Fees 审计师使用专家：对审计质量和审计费用的影响

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-09-16 DOI: 10.1111/ijau.70006

Gordon Mwintome, Joseph Akadeagre Agana, Stephen Zamore

{"title":"Auditors' Use of Experts: Implications for Audit Quality and Audit Fees","authors":"Gordon Mwintome, Joseph Akadeagre Agana, Stephen Zamore","doi":"10.1111/ijau.70006","DOIUrl":"https://doi.org/10.1111/ijau.70006","url":null,"abstract":"<div>\u0000 \u0000 <p>The audit environment is increasingly complex, and stakeholders are demanding higher-quality audits. As a result, auditors are increasingly relying on experts across various fields, especially in areas with high estimation uncertainty. While this approach aims to improve audit quality, it has cost implications. Recent studies that used PCAOB data from large US firms have offered valuable insights regarding the general use of experts. Using hand-collected audit reports data from Norwegian listed companies from 2016 to 2019, we build on the prior insights by focusing on the specific use of experts in high-risk areas of audit engagements. We find that the use of experts is positively associated with audit fees and negatively associated with absolute discretionary accruals, suggesting higher audit quality. This finding thus extends prior studies by emphasizing that the impact of experts on audit quality is significantly influenced by the specific areas of the audit engagement within which they are deployed. Therefore, our results suggest that to achieve the desired benefits and justify the associated incremental costs, experts should be strategically deployed in the most critical areas of the audit.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 1","pages":"107-122"},"PeriodicalIF":1.4,"publicationDate":"2025-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145915755","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

Does Risk Matter? An Audit Risk Approach for Technology Adoption in Financial Audits 风险重要吗？财务审计技术应用的审计风险分析

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-09-03 DOI: 10.1111/ijau.70005

Alon Cohen, Jeffrey Kantor, Shalom Levy

{"title":"Does Risk Matter? An Audit Risk Approach for Technology Adoption in Financial Audits","authors":"Alon Cohen, Jeffrey Kantor, Shalom Levy","doi":"10.1111/ijau.70005","DOIUrl":"https://doi.org/10.1111/ijau.70005","url":null,"abstract":"<p>Technology adoption models are widely applied to examine factors influencing the use of computer-assisted audit techniques and tools (CAATTs). However, these models do not incorporate audit risk components and the risk-based approach embedded in auditing standards, limiting their relevance to the auditing domain. This study addresses this gap through a qualitative analysis based on an exploratory study and semistructured interviews with audit professionals from 16 accountancy firms that audit public companies. The findings identify key determinants, related to audit risk factors, that shape CAATTs adoption decisions within the context of financial audits. These determinants reflect the unique regulatory and risk-oriented environment of auditing, distinguishing it from general technology adoption in other industries. The study also proposes a risk-based decision-making framework aligned with auditing standards to support effective CAATTs adoption.</p><p>Notable differences were found between large and small firms, driven by variations in senior management perceptions, access to technological resources and capacity for training and knowledge sharing. The findings offer practical implications for auditors, standard-setters and developers seeking to enhance CAATTs integration and audit quality through a deeper understanding of audit-specific contextual factors.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 1","pages":"86-106"},"PeriodicalIF":1.4,"publicationDate":"2025-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.70005","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145909186","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

Audit Committee Characteristics and Inter-Corporate Loans: Indian Evidence 审计委员会特征与公司间贷款：印度的证据

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-09-03 DOI: 10.1111/ijau.70004

Narendra Nath Kushwaha, Bipin Kumar Dixit, K. Raghunandan

引用次数: 0

Are Going Concern Opinions Issued Prior to Bankruptcy Informative to Trade Creditors? 破产前发布的持续经营意见对商业债权人有帮助吗？

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-07-22 DOI: 10.1111/ijau.70002

James Routledge

{"title":"Are Going Concern Opinions Issued Prior to Bankruptcy Informative to Trade Creditors?","authors":"James Routledge","doi":"10.1111/ijau.70002","DOIUrl":"https://doi.org/10.1111/ijau.70002","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines whether going concern opinions (GCOs) issued in periods prior to bankruptcy convey useful information to trade creditors. Using a sample of Australian listed companies that entered bankruptcy administration, it explores the relationship between GCOs and subsequent trade credit supply. The analysis focuses on the critical prebankruptcy period when trade creditors are sensitive to default risks and must make informed decisions about extending or curtailing credit. Prior research on this topic is limited and presents mixed findings. The study shows that GCOs are associated with lower trade credit, confirming their informativeness to trade creditors. Robustness tests confirm the reliability of this relationship and show that it extends beyond bankrupt firms, suggesting that GCOs function as general indicators of risk for trade creditors. The effect of GCOs is found to be context dependent: First-time GCOs have a stronger impact on smaller, high-risk firms with limited information, while repeat GCOs are more influential for larger firms and closer to bankruptcy, reflecting greater sensitivity to persistent distress signals. These findings reinforce the role of GCOs as an informative signal for trade creditors during periods of heightened financial risk.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 1","pages":"56-70"},"PeriodicalIF":1.4,"publicationDate":"2025-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145915855","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

Does the Auditor Certification Network Influence Fee Competition for New Clients? Perspective on the Industrial Relatedness of Corporate Groups 审核员认证网络是否影响新客户的收费竞争？企业集团产业关联度研究

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-07-18 DOI: 10.1111/ijau.12386

Yu-Shan Chang, Li-Lin Sunny Liu

{"title":"Does the Auditor Certification Network Influence Fee Competition for New Clients? Perspective on the Industrial Relatedness of Corporate Groups","authors":"Yu-Shan Chang, Li-Lin Sunny Liu","doi":"10.1111/ijau.12386","DOIUrl":"https://doi.org/10.1111/ijau.12386","url":null,"abstract":"<div>\u0000 \u0000 <p>The aim of this study is to investigate whether an audit firm's certification network (hereafter also referred to as audit network) influences auditors' strategies to reduce fees in the competition for new client engagements and whether the influence of the audit network varies according to industry diversity within corporate groups (hereafter also referred to as groups). In addition, the study aimed to shed light on how an audit network influences audit quality. The empirical results suggest that a broader audit network does not lead to winning engagements from existing clients within groups by undercutting fees, regardless of the degree of industry relatedness, and that it also limits the use of discretionary accruals by firms. However, for new clients with a higher degree of industry relatedness, a broader audit network is more likely to win new client engagements through more aggressive underbidding of fees. It is also observed that auditors are more likely to allow these new clients to use negative discretionary accruals to reduce earnings. The empirical results of the study help to understand how audit networks influence audit fee underbidding. They provide insights from the perspective of industry relatedness within groups and thus address the impact of audit networks on audit quality in such an environment.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 1","pages":"21-55"},"PeriodicalIF":1.4,"publicationDate":"2025-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145909138","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

Commercialization, Dedication to the Profession and Environmental Uncertainty: Georgian Auditors' Perspective 商业化，对职业的奉献和环境的不确定性：格鲁吉亚审计师的观点

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-07-10 DOI: 10.1111/ijau.70001

Erekle Pirveli, Andreas Jansson, Timur Uman

{"title":"Commercialization, Dedication to the Profession and Environmental Uncertainty: Georgian Auditors' Perspective","authors":"Erekle Pirveli, Andreas Jansson, Timur Uman","doi":"10.1111/ijau.70001","DOIUrl":"https://doi.org/10.1111/ijau.70001","url":null,"abstract":"<p>This paper examines the association between commercialization in the auditing profession and auditors' dedication to the profession. The paper further explores the contingent role of environmental uncertainty in this relationship. We hypothesize that these relations are contextually situated and that in a transitional economy like Georgia, commercialization is positively associated with auditors' dedication to the profession. We furthermore hypothesize that under a high perceived level of environmental uncertainty, commercialization instead becomes negatively associated with auditors' dedication to the profession. Our study relies on the responses of 235 certified Georgian auditors. In line with our expectations, our findings indicate that increasing commercialization in the auditing profession is positively associated with increasing dedication to the profession. We further find that increasing environmental uncertainty has a negative moderating effect on the relationship between commercialization in the auditing profession and auditors' dedication to the profession, driven mainly by existential uncertainty regarding the survival of the auditing firm. Exploring these relationships, our study contributes to an emerging discussion on the role of commercialization in professionals' perceptions of and attachment to their profession. Our study further highlights the role of environmental uncertainty in affecting the work performed by auditors in emerging economies.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"30 1","pages":"1-20"},"PeriodicalIF":1.4,"publicationDate":"2025-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.70001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145909191","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

Fraud, People and the ‘Jammy Pants Audit’: Implications for Auditing Regulators and Firms 舞弊、人员和“杰米裤审计”：对审计监管机构和公司的启示

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-07-01 DOI: 10.1111/ijau.70000

Dana R. Hermanson

{"title":"Fraud, People and the ‘Jammy Pants Audit’: Implications for Auditing Regulators and Firms","authors":"Dana R. Hermanson","doi":"10.1111/ijau.70000","DOIUrl":"https://doi.org/10.1111/ijau.70000","url":null,"abstract":"<div>\u0000 \u0000 <p>In this commentary, I discuss a potentially troubling divide between human-focused fraud research on one hand and audit regulation and practice on the other hand. Fraud research increasingly highlights the human element of fraud and emphasizes knowing and assessing people as keys to understanding and mitigating fraud risk. By contrast, auditing standards continue to be based on the traditional fraud triangle, which largely ignores people. Further, audit practice has shifted markedly toward what I call the ‘jammy pants audit’, where many auditors work remotely, interacting with client personnel on a very limited basis. Thus, fraud research is emphasizing people, while auditing regulators and audit practice are not. Based on the analysis, I offer implications for auditing regulators and firms as well as related future research opportunities. Ultimately, a significant part of auditing is determining if management assertions are credible. It is more difficult to make that determination and to fully assess fraud risk if you do not know much about the people behind the assertions and the numbers.</p>\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 4","pages":"475-481"},"PeriodicalIF":1.4,"publicationDate":"2025-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145228046","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 Modern History and the Changing Nature of Audit Regulation—The Case of Sweden 审计法规的近代史与性质变迁——以瑞典为例

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-06-11 DOI: 10.1111/ijau.12388

Karin Seger, Magnus Frostenson, Sven Helin

引用次数: 0

Out of Office: Examining Whether Remote Auditing Can Affect Audit Quality 不在办公室：检查远程审计是否会影响审计质量

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-06-04 DOI: 10.1111/ijau.12387

Kristen S. Thompson, Ruwan Adikaram

引用次数: 0

Are Non-Audit Services Economically Beneficial to Audit Clients? 非审计服务在经济上对审计委托人有利吗？

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-05-28 DOI: 10.1111/ijau.12385

Marshall A. Geiger, Daniel Gyung Paik, Taewoo Kim, Brandon B. Lee

{"title":"Are Non-Audit Services Economically Beneficial to Audit Clients?","authors":"Marshall A. Geiger, Daniel Gyung Paik, Taewoo Kim, Brandon B. Lee","doi":"10.1111/ijau.12385","DOIUrl":"https://doi.org/10.1111/ijau.12385","url":null,"abstract":"<p>We study the association between non-audit services (NAS) and the potential economic benefit to audit clients of higher investment efficiency. Little prior research has examined whether NAS produces measurable benefits or simply additional costs for clients procuring them. We contribute to this sparse literature by examining whether the level of NAS is associated with firm-wide investment efficiency. Our findings indicate that increased NAS fees are generally negatively associated with investment efficiency, with this association being stronger for smaller audit clients and primarily driven by the audit-related component of NAS. However, we also find that the negative NAS association with investment efficiency is significantly reduced when the NAS is obtained from high-quality auditors. These findings suggest that not all NAS is alike and that different benefits can accrue when clients obtain NAS from high-quality auditors. Therefore, when assessing NAS in other contexts, as well as the economic benefits of NAS, it is important to determine whether the NAS is obtained from high-quality or non-high-quality auditors. Our findings should be of interest to audit clients and their audit committees as they make decisions about purchasing NAS, as well as to audit practitioners and regulators, given that the provision of NAS remains controversial, and the economic benefit to clients appears nuanced.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 4","pages":"574-599"},"PeriodicalIF":1.4,"publicationDate":"2025-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12385","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145228109","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