International Journal of Auditing最新文献_第5页

The Effect of Auditing on Corporate Social Responsibility 审计对企业社会责任的影响

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-05-26 DOI: 10.1111/ijau.12384

Yiqing Tan

引用次数: 0

Shareholder Governance and Crowding-Out of External Auditing: Evidence From China 股东治理与外部审计挤出：来自中国的证据

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-05-26 DOI: 10.1111/ijau.12383

Chenxi Xu, Xu Li, Qian Xin

引用次数: 0

Professional Staff Turnover and Organizational Performance in Public Accounting Firms 会计师事务所专业人员流动与组织绩效

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-05-16 DOI: 10.1111/ijau.12380

Kyu-An Jeon, So Yean Kwack, Cheong H. Yi

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引用次数: 0

The Effects of Audit Tenure Disclosures on Investor Judgements 审计任期披露对投资者判断的影响

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-05-07 DOI: 10.1111/ijau.12381

Ting-Chiao Huang, Robyn Moroney, Soon-Yeow Phang

引用次数: 0

Evidence on the Effects of Network Status and Perspective-Taking on Component Auditors' Decision Quality 网络地位和视角对成分审计师决策质量影响的实证研究

IF 1.4 4区管理学

International Journal of Auditing Pub Date : 2025-05-06 DOI: 10.1111/ijau.12382

Stephen Kwaku Asare, Herman van Brenk, Barbara Majoor

{"title":"Evidence on the Effects of Network Status and Perspective-Taking on Component Auditors' Decision Quality","authors":"Stephen Kwaku Asare, Herman van Brenk, Barbara Majoor","doi":"10.1111/ijau.12382","DOIUrl":"https://doi.org/10.1111/ijau.12382","url":null,"abstract":"<div>\u0000 \u0000 The use of component auditors in the audit of multinational companies raises important questions about group audit quality. This study examines how the network status of component auditors and a prompt to adopt the group auditor's perspective jointly influence the quality of audit decisions. We hypothesize that a perspective-taking prompt will enhance the decision quality of unaffiliated component auditors, while potentially impairing the decision quality of affiliated auditors. This is based on the expectation that unaffiliated auditors anticipate greater scrutiny from the group auditor and adjust their decision-making strategies accordingly. Our experimental results reveal that in the perspective-taking condition, unaffiliated component auditors deliver greater audit testing effectiveness compared to their affiliated counterparts. Additionally, when affiliated component auditors are prompted to adopt the group auditor's perspective, their audit testing effectiveness declines compared to those who are unprompted. These findings have policy implications, as group auditors often favour affiliated auditors and presume consistent audit quality within the same network. To maintain high group audit quality in multinational audits, countervailing policies and incentives may be helpful when relying on affiliated component auditors. Perspective-taking prompts for unaffiliated component auditors may offer a practical tool for enhancing group audit quality, though their use should be balanced against potential coordination complexities.\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 4","pages":"482-498"},"PeriodicalIF":1.4,"publicationDate":"2025-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145228163","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 Cost of Auditing Service Performance Information 审计服务性能信息的成本

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2025-04-29 DOI: 10.1111/ijau.12379

Xikai Chen, Tom Scott

引用次数: 0

How Sustainability Audits Impact Audit Effort Choices 可持续发展审计如何影响审计工作选择

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2025-04-24 DOI: 10.1111/ijau.12378

Martin Klösch, Anna Kasmanhuber

{"title":"How Sustainability Audits Impact Audit Effort Choices","authors":"Martin Klösch, Anna Kasmanhuber","doi":"10.1111/ijau.12378","DOIUrl":"https://doi.org/10.1111/ijau.12378","url":null,"abstract":"We analyse how the introduction of mandatory audits of sustainability reports conducted by the auditor of the financial report changes audit effort and quality choices. In our model, the auditor decides on effort allocation between a financial audit and a sustainability audit. Our analysis reveals that, in a competitive market, legislators may not consistently drive higher financial (sustainability) audit efforts solely through increased litigation payments for financial (sustainability) audit errors. Based on the cost structure, there exists either a substitutive effect or a complementary effect; that is, increasing litigation for errors in the financial audit increases the financial audit effort while simultaneously increasing or decreasing the sustainability audit effort and vice versa. In both scenarios, an overall improvement in audit quality is observed with increased litigation. We extend our analysis to a two-provider setting, where the above results hold structurally under some conditions. The overall audit quality can be higher or lower than in the one-provider setting. These findings represent novel insights not previously explored in the existing literature.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 3","pages":"436-453"},"PeriodicalIF":2.1,"publicationDate":"2025-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12378","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144525121","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

Non-GAAP Reporting Decisions and the Enhanced Fraud Triangle: The Role of Capability 非公认会计准则报告决策和强化的舞弊三角：能力的作用

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2025-03-27 DOI: 10.1111/ijau.12377

Valerie C. Simmons, Dana R. Hermanson, Velina K. Popova

引用次数: 0

Internal Audit Structure and Risk Management: Evidence From Public US Universities 内部审计结构与风险管理：来自美国公立大学的证据

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2025-03-27 DOI: 10.1111/ijau.12376

Han Yan

引用次数: 0

Why Regulate Auditing? Externalities and the Limits of Regulation 为什么要监管审计？外部性和监管的局限性