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International Journal of Auditing最新文献

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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":"28 1","pages":"44-61"},"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":"27 4","pages":"241-258"},"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":"28 1","pages":"1-23"},"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":"27 4","pages":"220-240"},"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":"27 4","pages":"208-219"},"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":"28 2","pages":"408-431"},"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
Service performance assurance for small charities: Experiences from New Zealand 小型慈善机构服务绩效保证：新西兰经验
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-03-12 DOI: 10.1111/ijau.12307
Gina Xu, Cherrie Yang
{"title":"Service performance assurance for small charities: Experiences from New Zealand","authors":"Gina Xu,&nbsp;Cherrie Yang","doi":"10.1111/ijau.12307","DOIUrl":"https://doi.org/10.1111/ijau.12307","url":null,"abstract":"<p>Small charities in New Zealand are leading the way in service performance reporting and assurance, providing a unique context for exploring the existing practices and challenges. This study investigates small charities' assurance practices based on a content analysis of the performance reports of 120 small registered charities. We found that many small charities have complied with the assurance and reporting requirements of service performance information. However, their reported outcomes and outputs may not be significant, understandable, or sufficient. Auditors exhibit high tolerance towards these issues because of the subjectivity, auditability and materiality related to service performance information. Our study provides preliminary insights on service performance assurance for small charities, which presumably will continue evolving and hopefully improving. However, there is a concern that some charities and assurance practitioners view service performance assurance as a compliance exercise, which does little to improve accountability and transparency in the charity sector.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"27 4","pages":"190-207"},"PeriodicalIF":2.0,"publicationDate":"2023-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12307","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50149988","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: 2
Service performance assurance for small charities: Experiences from New Zealand 小型慈善机构的服务绩效保证:新西兰的经验
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-03-12 DOI: 10.1111/ijau.12307
Gina Xu, Cherrie Yang
{"title":"Service performance assurance for small charities: Experiences from New Zealand","authors":"Gina Xu, Cherrie Yang","doi":"10.1111/ijau.12307","DOIUrl":"https://doi.org/10.1111/ijau.12307","url":null,"abstract":"","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"1 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2023-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"62670805","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: 2
Impact of remote audit on audit quality, audit efficiency, and auditors' job satisfaction 远程审计对审计质量、审计效率和审核员工作满意度的影响
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-02-03 DOI: 10.1111/ijau.12306
Yueqi Li, Sanjay Goel, Kevin Williams
{"title":"Impact of remote audit on audit quality, audit efficiency, and auditors' job satisfaction","authors":"Yueqi Li,&nbsp;Sanjay Goel,&nbsp;Kevin Williams","doi":"10.1111/ijau.12306","DOIUrl":"10.1111/ijau.12306","url":null,"abstract":"<p>The audit profession has experienced a digital transformation over the last decade with a rapid shift towards remote auditing forced by the recent COVID pandemic. This shift has led to changes related to the way auditors work and perceive. Through a survey of external auditors, this study addresses how the changes from on-site audits to remote audits affect audit success (i.e., audit quality, audit efficiency, and auditors' job satisfaction); we also explore dispositional and situational factors that contribute to remote audit success. Our results show that working remotely leads to high audit efficiency. Auditors' flexibility management competency leads to high remote audit quality and efficiency; and a physical working environment conducive for concentrating on audit tasks is positively associated with audit efficiency and auditors' job satisfaction for remote audits. We also found that working remotely could enhance audit quality and efficiency when the audit firm provides sufficient support to auditors. Our study provides insights for audit firms, regulators, and other stakeholders as they evaluate the many challenges the audit profession faces in achieving remote audit success.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"27 2-3","pages":"130-149"},"PeriodicalIF":2.0,"publicationDate":"2023-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48300818","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: 4
Seasonal affective disorder and audit quality 季节性情感障碍与审计质量
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2023-01-22 DOI: 10.1111/ijau.12304
Rachana Kalelkar, Qiao Xu, Lele Chen
{"title":"Seasonal affective disorder and audit quality","authors":"Rachana Kalelkar,&nbsp;Qiao Xu,&nbsp;Lele Chen","doi":"10.1111/ijau.12304","DOIUrl":"10.1111/ijau.12304","url":null,"abstract":"<p>This paper investigates whether seasonal affective disorder (SAD) influences audit quality. On the one hand, a SAD-induced negative mood can render auditors risk-averse in auditing. On the other hand, SAD can lower their cognitive ability and efficiency at work. Our results show that absolute discretionary accruals and the likelihood of restatements are lower when the level of SAD is higher during the audit period, thus suggesting that SAD lowers auditors' willingness to accept aggressive reporting. Other tests show that the relationship between SAD and audit quality is not significantly different between the fall and winter or between industry expert and non-industry expert auditors. We also find that the association between SAD and audit quality is more pronounced for auditors located in northern states than southern states. Lastly, our results hold after controlling for management reporting choices, auditor busy season, auditor locality and other robustness tests. Overall, this paper contributes to the auditing literature by highlighting the effect of environmental factors on auditors' professional judgement from a psychological perspective.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"27 2-3","pages":"109-129"},"PeriodicalIF":2.0,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42397815","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
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