International Journal of Auditing最新文献_第6页

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

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

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, Sanjay Goel, Kevin Williams","doi":"10.1111/ijau.12306","DOIUrl":"10.1111/ijau.12306","url":null,"abstract":"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.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"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

引用次数: 0

Determinants and consequences of auditor switching during fiscal year-end audit fieldwork 会计年度末审计实地工作期间审计师转换的决定因素和后果

IF 2 4区管理学

International Journal of Auditing Pub Date : 2023-01-22 DOI: 10.1111/ijau.12303

Bum-Joon Kim, Vivek Mande, Myungsoo Son

引用次数: 0

Audit fee determinants in small municipalities: Further evidence from Connecticut small towns 小城市审计费用的决定因素：来自康涅狄格州小城镇的进一步证据

IF 2 4区管理学

International Journal of Auditing Pub Date : 2023-01-04 DOI: 10.1111/ijau.12301

Jacqueline T. Jamsheed, Joseph T. Patton, Marc B. Lewis

{"title":"Audit fee determinants in small municipalities: Further evidence from Connecticut small towns","authors":"Jacqueline T. Jamsheed, Joseph T. Patton, Marc B. Lewis","doi":"10.1111/ijau.12301","DOIUrl":"10.1111/ijau.12301","url":null,"abstract":"Guided by a call for research on small entities using innovative methodologies, this study is the first to analyse small municipality audit fees on a per capita basis. The research utilises a complete dataset of all 92 Connecticut municipalities that meet the study criteria and does not rely on samples or survey results. The measure of per capita was utilised to account for differences between town populations allowing for a more accurate comparison of audit fees and audit fee determinants across municipalities of differing populations. Consistent with the premise that auditee characteristics are an important consideration in audit fees, we find that when examining audit fees on a per capita basis in the subset of small municipalities: (1) smaller towns pay considerably more for audit services than larger towns, (2) towns with an ethics committee oversight function and best practices financial reporting practices have lower per capita audit fees than those that do not and (3) audit firm size, audit firm tenure and existence of audit/finance committee oversight have no significant impact on per capita audit fees. The results of this study help fill a void in the audit literature by providing insights into audit fee determinants in small municipalities by considering the added feature of a per capita analysis. The authors also sought to provide additional information for consideration in the International Auditing and Assurance Standards Board (IAASB) efforts to streamline standards for auditing of less complex entities.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2023-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46525157","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

How do investors perceive audit report lag? Evidence from the cost of equity 投资者如何看待审计报告滞后？权益成本证据

IF 2 4区管理学

International Journal of Auditing Pub Date : 2023-01-04 DOI: 10.1111/ijau.12302

Rachana Kalelkar, Qiao Xu

引用次数: 0

Abolition of mandated joint-audit requirements: Impact on audit reporting lag in an emerging capital market 废除强制性联合审计要求：对新兴资本市场审计报告滞后的影响

IF 2 4区管理学

International Journal of Auditing Pub Date : 2022-12-28 DOI: 10.1111/ijau.12300

J.-L. W. Mitchell Van der Zahn

{"title":"Abolition of mandated joint-audit requirements: Impact on audit reporting lag in an emerging capital market","authors":"J.-L. W. Mitchell Van der Zahn","doi":"10.1111/ijau.12300","DOIUrl":"10.1111/ijau.12300","url":null,"abstract":"The study aims to examine how changes in the Kuwait audit market following abolition of mandated joint-audit requirements impact audit reporting lag. Analysis tests whether joint-/solo-audit switches (following abolition mandated requirements) affected the level and change in audit reporting lag. The study also tests if the joint-audit pair combination is a decisive factor in determining the (a) level and change in audit reporting lag and (b) audit quality following a switch to a solo-audit. Data is collected from 132 Kuwait-incorporated, nonfinancial firms listed continuously on the Boursa Kuwait from 2015 to 2019 that provides 660 firm-year observations (528 firm-years main empirical tests). Analysis indicates that the following abolition of mandated joint-audit requirements, Kuwait listed firms swiftly switched to solo-audits, generally leading to a significant increase in audit reporting lag. Tests indicate that audit reporting lag was significantly less for joint-audits relative to solo-audits. Additional results show a significant negative association between the quality of joint-audit pair combinations and audit reporting lag. However, there is no significant association between audit reporting lag and the quality of solo-audit type. Test results indicate mixed support for the perception that a joint-audit pair combination significantly influences the level and change in audit reporting lag following the switch to a specific solo-audit type.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49013064","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

An exploratory study of the perceptions of auditors on the impact on Blockchain technology in the United Arab Emirates 审计人员对阿拉伯联合酋长国b区块链技术影响的看法的探索性研究

IF 2 4区管理学

International Journal of Auditing Pub Date : 2022-11-27 DOI: 10.1111/ijau.12299

Abdollah Mohammad Parmoodeh, Esinath Ndiweni, Yasser Barghathi

{"title":"An exploratory study of the perceptions of auditors on the impact on Blockchain technology in the United Arab Emirates","authors":"Abdollah Mohammad Parmoodeh, Esinath Ndiweni, Yasser Barghathi","doi":"10.1111/ijau.12299","DOIUrl":"10.1111/ijau.12299","url":null,"abstract":"The purpose of this paper is to explore the prospects of blockchain technology (BCT) on audit practice. Semi-structured interviews were conducted with practitioners from the Big Four and non-Big Four firms; their responses were analysed thematically. The findings are significant regarding the three main themes identified: namely, audit practice, procedures and the challenges associated with the adoption of BCT. The adoption of BCT has the potential to impact audit procedures to a certain extent. The interviewees believed that BCT would transfer Audit 3.0 to Audit 4.0. For instance, external confirmations could be enhanced by the move towards a more automated verification process. In addition, the audit budget time could be decreased with the help of this technology in the long run. The need for physical observation could be diminished because of this technology, as it could track observations on a real-time basis. This technology could also facilitate analytical procedures, as it has the potential to incorporate other analytical tools simultaneously. Furthermore, it could reduce the costs associated with fraud detection to a great extent, as it provides a tamper-proof, immutable audit trail.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41808200","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

Auditor-provided non-audit services and perceived audit quality: Evidence from the cost of equity and debt capital 审计师提供的非审计服务和感知审计质量:来自股权和债务资本成本的证据

IF 2 4区管理学

International Journal of Auditing Pub Date : 2022-11-21 DOI: 10.1111/ijau.12297

Christian Friedrich, Reiner Quick, Florian Schmidt

{"title":"Auditor-provided non-audit services and perceived audit quality: Evidence from the cost of equity and debt capital","authors":"Christian Friedrich, Reiner Quick, Florian Schmidt","doi":"10.1111/ijau.12297","DOIUrl":"10.1111/ijau.12297","url":null,"abstract":"There is an ongoing debate among regulators and researchers about concerns that the provision of non-audit services (NAS) to audit clients may impair audit quality by reduced independence. In this context, there can be different perspectives on audit quality. Given recent regulatory changes in the European Union (EU) aimed to improve investor confidence in audited financial statements, it is critical to understand the association of NAS and audit quality perceptions by investors before and after the regulation. We investigate whether NAS affect shareholder and lender perceptions of audit quality, measured by the cost of debt and equity capital. For a sample of German firms, we find significant positive associations of NAS with both cost of debt and cost of equity. Other assurance and consultancy services drive this effect. We do not find this effect in the pre-regulation period, but in the transition period when the regulation was passed but NAS restriction did not yet apply. In the post-regulation period, it only persists for lenders. Thus, the EU regulation may have increased (or inadequately created) independence concerns for shareholders and lenders and curbed these concerns for shareholders only.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12297","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45561518","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