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Engagement partner identification format and audit quality 审计业务合伙人识别格式和审计质量
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-06-08 DOI: 10.1111/ijau.12315
Jean Bédard, Carl Brousseau, Louis-Philippe Sirois
{"title":"Engagement partner identification format and audit quality","authors":"Jean Bédard,&nbsp;Carl Brousseau,&nbsp;Louis-Philippe Sirois","doi":"10.1111/ijau.12315","DOIUrl":"10.1111/ijau.12315","url":null,"abstract":"<p>Exploiting the staggered adoption of three key regulations that implemented distinct engagement partner identification (EPI) formats for separate groups of Canadian firms over a 10-year period, we investigate the association between eight audit quality proxies and three EPI formats: two indirect (auditor permit number in the report, Form AP) and one direct (partner name in the report). This unique setting not only enables us to examine the short-term association between three different EPI formats and audit quality but also to investigate the long-term association for one EPI format (auditor permit number). In the main analysis, out of 32 results of interest, only three are significant and indicate a positive association. Hence, our results show no widespread effect of EPI on audit quality, suggesting that the inconsistent results reported in prior studies may not be driven by the different formats explored or the short window investigated.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12315","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46170066","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
Compromising your morals: The perils of new beginnings as an auditor 损害你的道德：审计师新职业的危险
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-06-06 DOI: 10.1111/ijau.12321
Robert Rankin, Trish Driskill, Caroline Hartmann, Jacqui Cassle
{"title":"Compromising your morals: The perils of new beginnings as an auditor","authors":"Robert Rankin,&nbsp;Trish Driskill,&nbsp;Caroline Hartmann,&nbsp;Jacqui Cassle","doi":"10.1111/ijau.12321","DOIUrl":"10.1111/ijau.12321","url":null,"abstract":"<p>This real-world inspired case describes an ethical dilemma for a recently hired auditor and new Certified Public Accountant (CPA)/Associate Chartered Accountant (ACA) who must choose between cheating on a mandatory firm audit training and exam and suffering the possibility of negatively affecting her advancement with the firm and future compensation. The purpose of this case is to provide students the opportunity to identify an ethical dilemma, apply accounting ethics codes to evaluate potential responses and recommend an ethical course of action. Students completing this case will (1) understand the common pressures and complexities associated with an ethical dilemma; (2) be exposed to <i>the American Institute of Certified Public Accountants' (AICPA Code) Code of Professional Conduct and the International Ethics Standards Board (IESBA Code) International Code of Ethics for Professional Accountants</i>; (3) apply knowledge of the <i>AICPA Ethics Decision Tree</i> to a real-world inspired ethical dilemma; (4) evaluate and analyse the various courses of action to an ethical dilemma; and (5) demonstrate the impact tone at the top and organizational culture have on employees and the firm. The case was very effective in exposing and enhancing student's overall knowledge 4.28 (σ = 0.57) and application 4.28 (σ = 0.65) of the <i>AICPA Code</i>.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41412272","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
Signing auditors' experience gap and the cost of capital: Evidence from China 签字审计师的经验差距与资本成本——来自中国的证据
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-05-11 DOI: 10.1111/ijau.12316
Huifeng Xu, Xin Yang, Jun Liu
{"title":"Signing auditors' experience gap and the cost of capital: Evidence from China","authors":"Huifeng Xu,&nbsp;Xin Yang,&nbsp;Jun Liu","doi":"10.1111/ijau.12316","DOIUrl":"10.1111/ijau.12316","url":null,"abstract":"<p>We investigate whether the experience gap between signing auditors affects investors' and creditors' perceptions of risk assessment, as measured by the cost of capital. Our argument is that the experience gap between signing auditors could lower the information risk and improve audit quality, leading to a decreased cost of capital. Using unique data from China, where the information of the signing auditors can be obtained from audit reports, we find that a higher experience gap between signing auditors is linked to a lower cost of capital. Further analysis reveals that the effect is stronger for firms with higher information asymmetry, lower audit quality and weaker financial environments. Our results suggest that the higher experience gap between signing auditors can reduce information asymmetry by enhancing audit quality, and external investors incorporate this factor into pricing strategy, thereby, resulting in a lower cost of capital.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2023-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41707626","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
Relational contracting theory and internal audit: Chief audit executives' perspectives on creating and strengthening trust by building credibility and clarity 关系契约理论与内部审计:审计主管通过建立可信度和透明度来建立和加强信任的观点
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-04-26 DOI: 10.1111/ijau.12314
Elnaz Vafaei, Hajinder Singh, Glennda Scully, David Gilchrist, Prerana Agrawal
{"title":"Relational contracting theory and internal audit: Chief audit executives' perspectives on creating and strengthening trust by building credibility and clarity","authors":"Elnaz Vafaei,&nbsp;Hajinder Singh,&nbsp;Glennda Scully,&nbsp;David Gilchrist,&nbsp;Prerana Agrawal","doi":"10.1111/ijau.12314","DOIUrl":"10.1111/ijau.12314","url":null,"abstract":"<p>Using the lens of relational contracting, we examine internal auditors' efforts in building a relationship of trust with management within the context of operational audits. We gain insights into the day-to-day practices of internal auditors by interviewing 28 chief audit executives of internal audit departments across Australia and find that internal auditors undertake numerous measures to demonstrate credibility and provide clarity on their intentions in an attempt to gain managements' respect and confidence. However, we also find that some of the measures auditors undertake in a defensive corporate culture support the notion of ‘trust begets trust’. Consequently, such measures may not only assist in establishing a relational contract with management but also highlight the potential risks to internal auditor independence.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2023-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12314","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47944506","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
CEO locality and audit fees 首席执行官所在地和审计费用
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-04-26 DOI: 10.1111/ijau.12313
Batjargal Bolor-Erdene, Keumah Jung, Woo-Jong Lee, Sohee Park, Hee-Yeon Sunwoo
{"title":"CEO locality and audit fees","authors":"Batjargal Bolor-Erdene,&nbsp;Keumah Jung,&nbsp;Woo-Jong Lee,&nbsp;Sohee Park,&nbsp;Hee-Yeon Sunwoo","doi":"10.1111/ijau.12313","DOIUrl":"10.1111/ijau.12313","url":null,"abstract":"<p>Recent literature suggests that compared to non-local CEOs, local CEOs care more about reputation capital and hence exhibit a longer-term orientation. Building on this literature, we address the audit pricing of CEO locality. Our empirical analyses reveal that audit fees for firms with local CEOs are lower than those for firms without local CEOs, suggesting a lower audit risk associated with local CEO clients. Seeking the underlying reasons, we indeed find that both client business risk and misreporting risk are lower for firms with local CEOs. Our results are robust to using the matched sample, controlling for potentially correlated variables, change analyses and other alternative specifications. We add to a maturing stream of auditing literature that CEOs' individual traits affect audit pricing.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2023-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"62670868","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
Auditor choice in the voluntary sector: The case of smaller organizations 志愿部门的审计师选择:小型组织的案例
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-04-04 DOI: 10.1111/ijau.12312
Ellen M. Kulset, Charlotte Haugland Sundkvist
{"title":"Auditor choice in the voluntary sector: The case of smaller organizations","authors":"Ellen M. Kulset,&nbsp;Charlotte Haugland Sundkvist","doi":"10.1111/ijau.12312","DOIUrl":"10.1111/ijau.12312","url":null,"abstract":"<p>Smaller organizations are less likely than larger organizations to engage a high-quality auditor to signal credibility to potential donors, but they may still have incentives to engage a high-quality auditor (for instance, to protect themselves from a potential reputational loss). In this context, we find that fundraising voluntary organizations, which are particularly likely to be exposed to reputational concerns, because a poor reputation may have a direct negative impact on fundraising, are more likely to engage a high-quality auditor than are other voluntary organizations. Additional analysis reveals that fundraisers are more likely to engage a Big 4 auditor than an industry specialist; this suggests that the motivation for engaging a high-quality auditor may be to use the auditor as a scapegoat rather than to ensure superior knowledge and advice. We find that debt ratio, organizational complexity, size and financial health are also drivers of auditor choice in small, voluntary organizations.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2023-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44065310","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: 1
Are abnormal audit fees informative about audit quality? The moderating role of office resource availability 异常审计费用是否反映了审计质量？办公室资源可用性的调节作用
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-04-02 DOI: 10.1111/ijau.12311
Gopal V. Krishnan, Paul Tanyi
{"title":"Are abnormal audit fees informative about audit quality? The moderating role of office resource availability","authors":"Gopal V. Krishnan,&nbsp;Paul Tanyi","doi":"10.1111/ijau.12311","DOIUrl":"10.1111/ijau.12311","url":null,"abstract":"<p>We contribute to the literature on the relation between client-level abnormal (excess) audit fees and audit quality by offering a novel perspective. We posit that audit <i>office</i>-level resource availability moderates the relation between client-level audit fees and audit quality. This is because office-level resources (audit partners, staff, technology and administrative support) are generally shared across engagements and can augment those engagements that are resource constrained. We first provide evidence that office-level resource availability is informative about audit quality <i>incremental</i> to client-level abnormal fees and several other client and auditor characteristics, including office size. More importantly, we find that client-level abnormal fees are informative about audit quality <i>only</i> for audit offices that are resource-constrained but not for offices that are not resource-constrained.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2023-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44948204","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
Determinants and quality of audits and reviews of small charities financial statements 小型慈善机构财务报表审计及复核的决定因素及质素
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-03-28 DOI: 10.1111/ijau.12310
Yitang (Jenny) Yang, Roger Simnett
{"title":"Determinants and quality of audits and reviews of small charities financial statements","authors":"Yitang (Jenny) Yang,&nbsp;Roger Simnett","doi":"10.1111/ijau.12310","DOIUrl":"10.1111/ijau.12310","url":null,"abstract":"<p>Using a random sample of 500 Australian small charities, we first identified the determinants for the 56 charities disclosing audit/review reports (53 audits and three reviews) from the 110 voluntarily lodging annual reports. Sequential logistic regression showed that lodging charities are larger, rely more on government grants and use accrual accounting, while factors explaining the disclosure of audit/review reports are charities' deductible gift recipient status, organizational age, and again the use of accrual accounting. Second, for the 53 audit engagements identified, we examined audit quality using five measures and identified significant concerns, including only 34% fully complying with the reporting requirements of Australian/International Auditing Standard 700. Third, tracing the 500 charities from 2014 to 2018, plus 100 more of the largest public-interest small charities, little change was identified in provision of audits versus reviews. The implications of our findings for charities, audit firms, regulators and standard-setters were considered.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12310","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43621084","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: 1
The role of auditors and banks in the tax aggressiveness of private firms 审计师和银行在私营企业税收侵略中的作用
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-03-23 DOI: 10.1111/ijau.12309
Markus Mättö, Mervi Niskanen, Hannu Ojala
{"title":"The role of auditors and banks in the tax aggressiveness of private firms","authors":"Markus Mättö,&nbsp;Mervi Niskanen,&nbsp;Hannu Ojala","doi":"10.1111/ijau.12309","DOIUrl":"https://doi.org/10.1111/ijau.12309","url":null,"abstract":"<p>This study examines the role of auditors and monitoring banks in the tax aggressiveness of private firms. We use a unique data set of private small and medium-sized entities (SMEs) in Finland where book–tax alignment is high and the auditing of private firms (exceeding a low threshold) is mandatory. We add to the existing literature by investigating the auditing of small private firms and using more detailed measures for bank monitoring. Our results suggest a positive association between tax aggressiveness and audit quality, implying that auditors play a greater role in providing tax-related planning services than restraining tax aggressiveness. Furthermore, bank monitoring is positively associated with tax aggressiveness. This is consistent with lending banks being more interested in cash savings than reducing tax aggressiveness. Finally, we find no evidence of a joint effect of auditing and bank relationships. These results will interest the owners and managers of private companies, tax authorities and banks and the accounting and auditing profession.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2023-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12309","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50153714","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 impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions: An experimental investigation 审计报告的变化和审计委员会的力量对银行董事的看法和决定的影响:一项实验调查
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-03-19 DOI: 10.1111/ijau.12308
Michelle Höfmann, Christiane Pott, Reiner Quick
{"title":"The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions: An experimental investigation","authors":"Michelle Höfmann,&nbsp;Christiane Pott,&nbsp;Reiner Quick","doi":"10.1111/ijau.12308","DOIUrl":"10.1111/ijau.12308","url":null,"abstract":"<p>This study investigates the impact of two changes to the auditor's report—a separate section addressing going concern uncertainties (GCU section [GCUsec]) and information on management and auditor responsibilities—and the characteristics of the audit committee on bank directors' perceptions and decisions. In a 2 × 2 × 2 between-subjects experimental design with 85 German bank directors, we observe that a GCUsec in the auditor's report leads to more unfavourable decisions. Contrarily, explanations of responsibilities and different characteristics of the audit committee do not significantly impact on bank directors' perceptions and decisions. We thus confirm the effectiveness of the International Auditing and Assurance Standards Board (IAASB)'s revision of the International Standard on Auditing (ISA) 570 to enhance the informational value and decision usefulness of the auditor's report.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2023-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12308","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49284077","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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