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International Journal of Auditing最新文献

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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
Managerial litigation risk and auditor choice 管理诉讼风险与审计师选择
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-06-14 DOI: 10.1111/ijau.12322
Leye Li, Gary S. Monroe, Jeff Coulton
{"title":"Managerial litigation risk and auditor choice","authors":"Leye Li,&nbsp;Gary S. Monroe,&nbsp;Jeff Coulton","doi":"10.1111/ijau.12322","DOIUrl":"10.1111/ijau.12322","url":null,"abstract":"<p>Our study investigates the causal relationship between managerial litigation risk and auditor choice decisions. Exploiting the staggered adoption of universal demand (UD) laws at the state level in the United States, we use a stacked regression approach and find a lower propensity for affected firms to switch to higher-quality auditors after the exogenous reduction of managerial litigation risk. This result supports the managerial entrenchment hypothesis that lower litigation risk leads to more managerial entrenchment, which allows managers to be opaque in order to enjoy private benefits. This negative effect is mitigated for firms with more audit committee industry expertise and for firms that are more reliant on external finance. Our study contributes to our understanding of how regulatory changes that have an impact on agency problems affect firms' demand for auditing.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 1","pages":"142-169"},"PeriodicalIF":2.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12322","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43926020","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
Auditors' interpretation of risk and the quality of analysts' earnings forecasts: Evidence from textual analysis of key audit matters 审计师对风险的解释和分析师盈利预测的质量：来自关键审计事项文本分析的证据
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-06-08 DOI: 10.1111/ijau.12323
Yan Sun, Yan Gao, Justin Jin
{"title":"Auditors' interpretation of risk and the quality of analysts' earnings forecasts: Evidence from textual analysis of key audit matters","authors":"Yan Sun,&nbsp;Yan Gao,&nbsp;Justin Jin","doi":"10.1111/ijau.12323","DOIUrl":"10.1111/ijau.12323","url":null,"abstract":"<p>This study examines the impact of key audit matters (KAMs) on the quality of analysts' earnings forecasts in the emerging Chinese market. The nature of KAMs is auditors' interpretations of the risk of material misstatements. Based on a quasi-natural experimental environment created by the phased adoption of communicating KAMs in the emerging Chinese market, we find that communicating KAMs can improve the quality of analysts' earnings forecasts by increasing forecast accuracy and decreasing dispersion. We also find that the extent of auditors' interpretations of the risk of material misstatements is positively related to the quality of analysts' earnings forecasts. The positive relationship between the extent of auditors' interpretations of the risk of material misstatements and the quality of analysts' earnings forecasts is more pronounced for firms with less information transparency and less skilled analysts.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"28 1","pages":"125-141"},"PeriodicalIF":2.0,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42891914","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
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":"28 1","pages":"97-124"},"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":"28 1","pages":"83-96"},"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":"28 1","pages":"62-82"},"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":"28 1","pages":"24-43"},"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
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