International Journal of Auditing最新文献_第6页

The Effects of Corporate Social Responsibility Assurance and the Choice of Assurer on Stock Price Crash Risk: Evidence From China 企业社会责任担保与保险公司选择对股价暴跌风险的影响：来自中国的证据

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2025-03-20 DOI: 10.1111/ijau.12375

Minghui Yang, Petra Maresova

{"title":"The Effects of Corporate Social Responsibility Assurance and the Choice of Assurer on Stock Price Crash Risk: Evidence From China","authors":"Minghui Yang, Petra Maresova","doi":"10.1111/ijau.12375","DOIUrl":"https://doi.org/10.1111/ijau.12375","url":null,"abstract":"<div>\u0000 \u0000 The aim of this study is to investigate the impact of corporate social responsibility (CSR) assurance and the choice of CSR assurer on stock price crash risk. Using a sample of 10,237 firm-year observations from Chinese firms between 2011 and 2022, we find that CSR assurance reduces crash risk and moderates the negative relationship between CSR reporting and crash risk. The effect of CSR assurance does not significantly differ between firms with voluntary and mandatory CSR reports. Additionally, we find that accounting firms as CSR assurers mitigate crash risk and moderate the adverse ‘CSR reporting and crash risk’ relationship, with the mitigating effect being more pronounced when the assurer is a Big Four firm compared to a non-Big Four firm. Our heterogeneity analysis reveals that institutional monitoring and ownership types are key factors influencing these findings. The results remain robust to endogeneity concerns, alternative measures of crash risk and CSR reporting, the exclusions of specific sample periods and the inclusion of firm fixed effects. This study contributes to the literature by highlighting the role of CSR assurance and the choice of assurer in reducing stock price volatility.\u0000 </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 3","pages":"376-399"},"PeriodicalIF":2.1,"publicationDate":"2025-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144525161","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 Extra-Billing and Client-Initiated Auditor Changes 审计员额外计费和客户发起的审计员变更

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2025-03-09 DOI: 10.1111/ijau.12373

Francis Goddard, Martin Schmidt

引用次数: 0

Is Communication Between the Auditor and Audit Committee Associated With Stock Price Crash Risk? 审计师与审计委员会之间的沟通是否与股价崩盘风险有关？

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2025-02-25 DOI: 10.1111/ijau.12372

Eun Hye Jo, Jung Wha (Jenny) Lee, Tom Scott

引用次数: 0

The Effect of Earlier Contract Date for Auditor Change on Audit Quality 审计师变更合同日期提前对审计质量的影响

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2025-01-22 DOI: 10.1111/ijau.12371

Sangil Kim, Jonggeun Kim, Ho-Young Lee

引用次数: 0

The Impact of Combating Bribery and Corruption Report Assurance on Financial Analysts' Decisions 反贿赂与反腐败报告鉴证对金融分析师决策的影响

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2024-12-15 DOI: 10.1111/ijau.12370

Reiner Quick, Neriman Yalçin

{"title":"The Impact of Combating Bribery and Corruption Report Assurance on Financial Analysts' Decisions","authors":"Reiner Quick, Neriman Yalçin","doi":"10.1111/ijau.12370","DOIUrl":"https://doi.org/10.1111/ijau.12370","url":null,"abstract":"There is an increasing pressure on companies to provide nonfinancial information. An important element of related nonfinancial reports is information on combating bribery and corruption. This study examines the impact of voluntary assurance on such reports on financial analyst perceptions and decisions. Moreover, it investigates whether the type of assurance provider (financial statement auditor vs. another audit firm) and the assurance level (limited vs. reasonable assurance) exert an influence. For this purpose, we conducted an experiment with a 2 × 2 + 1 between-subject design and financial analysts from Turkey as participants. The extent of financial analyst reliance on the combating bribery and corruption report of a fictitious company, their likelihood to recommend the purchase of shares of the fictitious company, their related credit risk assessment and the likelihood that they purchase shares in the fictitious company served as dependent variables. The analyses are based on 116 responses after the elimination of manipulation check failures. Our findings indicate that assurance on combating bribery and corruption reports results in perceptions and decisions which are more favourable to the fictitious company. Moreover, they do not indicate a significant impact of the type of assurance provider. However, our participants' perceptions are more positive in the case of reasonable assurance.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 2","pages":"305-326"},"PeriodicalIF":2.1,"publicationDate":"2024-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12370","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143761986","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 Role of CSR Report Assurance and ESG Rating in Bank Manager's Judgement on ESG Lending Decisions 企业社会责任报告鉴证和ESG评级在银行经理ESG贷款决策判断中的作用

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2024-11-29 DOI: 10.1111/ijau.12369

Markus Isack, Ewald Aschauer

{"title":"The Role of CSR Report Assurance and ESG Rating in Bank Manager's Judgement on ESG Lending Decisions","authors":"Markus Isack, Ewald Aschauer","doi":"10.1111/ijau.12369","DOIUrl":"https://doi.org/10.1111/ijau.12369","url":null,"abstract":"The increasing number of ESG-linked financial instruments demonstrates the need for reliable information on companies' ESG performance, which is a challenge for users. Debates surround the effects of reliability-enhancing instruments like corporate social responsibility (CSR) report assurance and environmental, social, and governance (ESG) rating services on decisions related to ESG-linked financial instruments. Using experimental evidence from 156 bank managers, we show that assurance positively impacts ESG-linked credit lending decisions, with an additional positive impact when a neutral ESG rating is present in conjunction. When ESG performance and ESG rating improve, reasonable assurance can further amplify this positive effect. Additionally, our research indicates that the implementation of a positive ESG rating positively influences ESG-linked credit lending decisions, irrespective of any assurance factors. These findings have various implications, as they draw attention to the decision-making relevance of CSR report assurance and ESG ratings, as well as the understanding of assurance levels.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 2","pages":"280-304"},"PeriodicalIF":2.1,"publicationDate":"2024-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12369","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143762363","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 Implementation of the KAM Reforms in Saudi Arabia: Stakeholder Perspectives on the Audit Expectations Gap 沙特阿拉伯KAM改革的实施：利益相关者对审计期望差距的看法

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2024-10-25 DOI: 10.1111/ijau.12368

Saeed Al Qahtani, Duc Hong Thi Phan, Michael Kend, Ola Mohammed A. Alghasham

{"title":"The Implementation of the KAM Reforms in Saudi Arabia: Stakeholder Perspectives on the Audit Expectations Gap","authors":"Saeed Al Qahtani, Duc Hong Thi Phan, Michael Kend, Ola Mohammed A. Alghasham","doi":"10.1111/ijau.12368","DOIUrl":"https://doi.org/10.1111/ijau.12368","url":null,"abstract":"This exploratory study investigates the implementation of key audit matters (KAM) in audit reports under ISA701 to better understand how KAM disclosures may help narrow the audit expectations gap. The study draws on findings from semi-structured interviews with 28 professional stakeholders from the Kingdom of Saudi Arabia (KSA). The study's aim was to explore the relationship between KAM disclosures and the audit expectations gap considering audit quality concerns. Our findings reveal that (i) financial statement users report that they better understand what the auditor does, which enhanced their confidence in the audit process; and (ii) at least some financial statement users report that KAM disclosures provide new information about companies' risks that management was not already providing. We further report that many interviewees (particularly Big Four external auditors) indicated that the KAM reforms did not enhance audit quality in KSA. Interestingly, a small number of non-Big Four auditors believed that KAM disclosures have enhanced audit quality. The key message is that the KAM reforms did not necessarily improve audit quality but that they are perceived to have played a role in further narrowing the audit expectations gap and reducing the need for communication, thus creating market efficiencies.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 2","pages":"243-259"},"PeriodicalIF":2.1,"publicationDate":"2024-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12368","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143762130","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 effects of work division and technology on auditor engagement and performance 分工和技术对审计师敬业度和绩效的影响

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2024-10-03 DOI: 10.1111/ijau.12367

Christopher A. Pearson

{"title":"The effects of work division and technology on auditor engagement and performance","authors":"Christopher A. Pearson","doi":"10.1111/ijau.12367","DOIUrl":"https://doi.org/10.1111/ijau.12367","url":null,"abstract":"In this study, I report the results of an experiment that considers how inexperienced auditors respond to work division and whether they respond to work differently when they divide it with technology instead of a colleague. Although work division may benefit audit efficiency and effectiveness, prior research suggests potentially worse performance when auditors divide work with their colleagues. However, the underlying mechanisms driving these adverse effects are unclear. Likewise, it is unclear whether findings extend to settings where auditors divide work with technology instead of their colleagues. Using a 3 × 1 between-subjects experiment that uses accounting students as proxies for inexperienced auditors, I find significantly worse performance when auditors divide work with a colleague compared with when they divide work with a technological tool or complete work independently. Additional analysis indicates that work division indirectly impacts performance through engagement, as experimental participants were less likely to engage with their work when it involved a colleague compared with when it involved technology or themselves. This study contributes by documenting how work division affects auditor performance, particularly how inexperienced auditors respond to work division involving technology compared with when involving a human colleague.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 1","pages":"229-241"},"PeriodicalIF":2.1,"publicationDate":"2024-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143111756","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

Financial report readability and audit fees: Evidence from China 财务报告可读性与审计费用：来自中国的证据

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2024-08-12 DOI: 10.1111/ijau.12366

Dongliang Yuan, Xiaojuan Yang, Rong Qin, Jianglong Yu

引用次数: 0

Key drivers of cybersecurity audit effectiveness: A neo-institutional perspective 网络安全审计有效性的关键驱动因素：新制度视角

IF 2.1 4区管理学

International Journal of Auditing Pub Date : 2024-07-22 DOI: 10.1111/ijau.12365

Tina Vuko, Sergeja Slapničar, Marko Čular, Matej Drašček

{"title":"Key drivers of cybersecurity audit effectiveness: A neo-institutional perspective","authors":"Tina Vuko, Sergeja Slapničar, Marko Čular, Matej Drašček","doi":"10.1111/ijau.12365","DOIUrl":"10.1111/ijau.12365","url":null,"abstract":"The aim of this paper is to analyse which factors explain the effectiveness of internal audit in providing assurance about cybersecurity risk management. On the basis of neo-institutional theory, we hypothesize that coercive (cybersecurity regulation), normative (professionalization of internal auditors and Boards) and mimetic forces (outsourcing of cyber security assurance services) positively contribute to cybersecurity audit (CSA) effectiveness. As these forces do not come about in an interest free model, we study the role of and the interaction with other actors who shape the CSA practices—Boards and security experts. We hypothesize that Board's support to CSA and the level of internal auditors' cooperation with the first and the second line of defence positively affect CSA effectiveness. To test our hypothesis, we conducted a survey involving IT auditors and Chief Audit Executives from various industries, organizations of different sizes and countries. We examined the hypothesized relationships in a series of regression analyses. We find that normative forces (professionalization of the internal auditors and Boards' competences), Board's support to CSA and cooperation between the internal audit function (IAF) and the first two line of defence significantly explain the CSA effectiveness. We find no support for the effect of regulation as a coercive force and outsourcing as a mimetic force. We discuss potential reasons for our findings and their implications. The paper is an original analysis that advances our understanding of key drivers of CSA effectiveness and their relationships.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 1","pages":"188-206"},"PeriodicalIF":2.1,"publicationDate":"2024-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12365","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141775725","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