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International Journal of Auditing最新文献

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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
Audit market concentration, legal regime, and audit fees: An international investigation 审计市场集中度、法律制度和审计费用：一项国际调查
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-07-19 DOI: 10.1111/ijau.12326
Eugenia Y. Lee, Jong-Hag Choi, Eunhee Kim, Hee-Yeon Sunwoo
{"title":"Audit market concentration, legal regime, and audit fees: An international investigation","authors":"Eugenia Y. Lee,&nbsp;Jong-Hag Choi,&nbsp;Eunhee Kim,&nbsp;Hee-Yeon Sunwoo","doi":"10.1111/ijau.12326","DOIUrl":"10.1111/ijau.12326","url":null,"abstract":"<p>Despite regulators' on-going concerns on the high concentration of the current audit market, the effects of concentration on auditors' behavior is still debated. We provide an answer to this unresolved issue by considering the role of legal regime in shaping auditors' pricing strategy in a concentrated market. Using data from 33 countries, we find no significant association between audit market concentration and audit fees in the pooled international sample. However, a country's legal regime changes this association dramatically: the association is significantly positive in countries with a weak legal regime but becomes weaker and eventually turns negative as countries' legal regime becomes stronger. Our study highlights the importance of country-level institutions in determining how market structure affects market participants' behavior.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 1","pages":"206-225"},"PeriodicalIF":2.0,"publicationDate":"2023-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"62670880","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
Do auditors change their individual style? Examining the effects of client importance and competition on auditors' influence on earnings comparability in China 审计师是否会改变他们的个人风格？考察客户重要性和竞争对中国审计师盈余可比性影响的影响
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-07-11 DOI: 10.1111/ijau.12325
Wuchun Chi, Kevin Koh, Yanghui Liu, Xiaohai Long
{"title":"Do auditors change their individual style? Examining the effects of client importance and competition on auditors' influence on earnings comparability in China","authors":"Wuchun Chi,&nbsp;Kevin Koh,&nbsp;Yanghui Liu,&nbsp;Xiaohai Long","doi":"10.1111/ijau.12325","DOIUrl":"10.1111/ijau.12325","url":null,"abstract":"<p>Individual auditor style implies that two client firms audited by the same individual auditors are likely to have more comparable earnings than two client firms audited by different individual auditors within the same audit firm. We investigate whether auditors in China change their individual style to cater to demands of clients that are of high importance and are located in a competitive audit market. Using a propensity score match approach, we find evidence of higher earnings comparability between a pair of client firms audited by the same individual auditors. However, in subsamples of client firm pairs that are of high importance or are located in a competitive audit market, we find earnings comparability of client firms audited by the same individual auditors diminishes. Our findings suggest that due to the influence of economic bonding in auditor–client relations in China, individual auditors change their style to cater to client demands.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 1","pages":"185-205"},"PeriodicalIF":2.0,"publicationDate":"2023-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48455799","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
Audits of smaller entities 对较小实体的审计
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-07-11 DOI: 10.1111/ijau.12327
Carolyn Cordery, Lasse Niemi, David Hay
{"title":"Audits of smaller entities","authors":"Carolyn Cordery,&nbsp;Lasse Niemi,&nbsp;David Hay","doi":"10.1111/ijau.12327","DOIUrl":"10.1111/ijau.12327","url":null,"abstract":"","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"27 4","pages":"151-152"},"PeriodicalIF":2.0,"publicationDate":"2023-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44974539","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
Quo vadis, internal auditing? A vision for internal auditing in 2030 现状，内部审计?2030年内部审计展望
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-06-22 DOI: 10.1111/ijau.12324
Annukka Jokipii, Antti Rautiainen
{"title":"Quo vadis, internal auditing? A vision for internal auditing in 2030","authors":"Annukka Jokipii,&nbsp;Antti Rautiainen","doi":"10.1111/ijau.12324","DOIUrl":"10.1111/ijau.12324","url":null,"abstract":"<p>We aim to respond to calls in internal auditing (IA) literature and to the current changes in the IA field by describing the driving forces and vision of the future for IA in the year 2030. [Correction added on 24 August 2023, after first online publication: The definition of IA in the preceding sentence has been corrected in this version.] The goal was to prompt in-depth discussion informed by the divergent views of experts. As a contribution, we identify three key driving forces: prolific data and its application, globalization and new value chains between organizations. Further, the study reports a vision for the future of IA. By surveying a wide range of stakeholders, including the board, management, internal auditors, teachers and a legislator, we expand on the views in earlier literature regarding IA, IA developments and the application of Delphi argument analysis in voluntary IA context. The findings are of value in researching, planning, educating and developing IA activities to understand where IA is going and where divergences among stakeholders arise.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 1","pages":"170-184"},"PeriodicalIF":2.0,"publicationDate":"2023-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12324","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44364504","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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