International Journal of Auditing最新文献_第7页

Government contracts and audit fees 政府合同和审计费用

IF 2 4区管理学

International Journal of Auditing Pub Date : 2022-11-16 DOI: 10.1111/ijau.12298

Mai Dao, Trung Pham, Hongkang Xu

引用次数: 0

The role of audit styles in financial statement comparability: South African evidence 审计风格在财务报表可比性中的作用:南非证据

IF 2 4区管理学

International Journal of Auditing Pub Date : 2022-09-07 DOI: 10.1111/ijau.12296

Christelle Smith

{"title":"The role of audit styles in financial statement comparability: South African evidence","authors":"Christelle Smith","doi":"10.1111/ijau.12296","DOIUrl":"10.1111/ijau.12296","url":null,"abstract":"This study investigates the role of audit styles at different levels on financial statement comparability in South Africa, a setting where firms report under International Financial Reporting Standards (IFRS), the institutional environment is strong and the audit environment is dominated by the Big 4 audit firms. An output-based comparability measure is used to consider the association between audit styles at a firm level, audit office level and individual auditor level and financial statement comparability. Evidence of audit style effects on financial statement comparability is found at the three different levels—the audit firm, the audit office and the individual auditor. The study further finds some evidence that audit office style dominates audit firm style and individual auditor style dominates audit office style. This finding suggests that even in countries where internal (within the audit firm) and external (country regulations) control mechanisms are strong, the audit style of the individual auditor is present and associated with increased financial statement comparability. Using a setting where firms report under IFRS further suggests that in a principles-based environment, despite strong internal controls and in-house working rules by audit firms, individual auditors continue to have some level of autonomy in the interpretation and application of the accounting principles and in-house working rules.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12296","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48575541","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

Effects of regulatory enforcement style and audit firm remedial actions on investors' perceptions of audit quality 监管执法方式和审计事务所补救措施对投资者审计质量认知的影响

IF 2 4区管理学

International Journal of Auditing Pub Date : 2022-09-04 DOI: 10.1111/ijau.12295

Xiaowen Huang, John C. W. Ko, Soon-Yeow Phang

{"title":"Effects of regulatory enforcement style and audit firm remedial actions on investors' perceptions of audit quality","authors":"Xiaowen Huang, John C. W. Ko, Soon-Yeow Phang","doi":"10.1111/ijau.12295","DOIUrl":"10.1111/ijau.12295","url":null,"abstract":"We examine how investors perceive audit quality when regulators adopt different enforcement styles to communicate audit inspection findings, and when the audit firm responds to the inspection findings. We employed a 2 × 3 between-subjects experimental design, with regulatory enforcement style (critical or supportive) and audit firm response (defensive actions or remedial actions or control) as the independent variables. We find that investors perceive a relatively high level of audit quality when the audit firm chooses to take remedial actions, regardless of regulators' enforcement styles. In contrast, investors perceive a relatively low level of audit quality when the audit firm chooses to take defensive actions in response to regulators that impose a critical enforcement style. Additional analyses show that investors' perception of audit quality mediates the joint effects of regulatory enforcement styles and audit firm response on willingness to invest. Our findings suggest implications for the ways that regulators adopt different enforcement styles, which should be of interest to audit practitioners and regulators, as the findings show the potential consequences of different firm response strategies to inspection findings.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12295","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45619592","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

Do auditors account for firm-level political risk? 审计人员是否考虑到了公司层面的政治风险?

IF 2 4区管理学

International Journal of Auditing Pub Date : 2022-08-23 DOI: 10.1111/ijau.12294

Mahmud Hossain, Santanu Mitra

引用次数: 2

Does human resource investment in internal controls and information technology improve audit efficiency? 对内部控制和信息技术的人力资源投资是否提高了审计效率?

IF 2 4区管理学

International Journal of Auditing Pub Date : 2022-08-17 DOI: 10.1111/ijau.12293

Hyejeong Shin, Sorah Park

引用次数: 1

A taxing audit—On the association between auditor workload compression and tax avoidance 税务审计——论审计师工作量压缩与避税之间的关系

IF 2 4区管理学

International Journal of Auditing Pub Date : 2022-08-03 DOI: 10.1111/ijau.12289

Dennis M. Lopez, S. Mark Greenwald

引用次数: 0

Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany 市场对德国任命具有金融和行业专业知识的审计委员会董事的反应

IF 2 4区管理学

International Journal of Auditing Pub Date : 2022-07-28 DOI: 10.1111/ijau.12290

Sascha Kieback, Martin Thomsen, Christoph Watrin

引用次数: 2

Media coverage of corporate social irresponsibility and audit fees: International evidence 媒体对企业社会不负责任和审计费用的报道:国际证据

IF 2 4区管理学

International Journal of Auditing Pub Date : 2022-07-25 DOI: 10.1111/ijau.12291

Tracie Frost, Liwei Shan, Albert Tsang, Miao Yu

引用次数: 3

Banks' voluntary disclosure in the audit committee reports, cost of equity and the mediating role of financial analysts 银行在审计委员会报告中的自愿披露、股权成本与财务分析师的中介作用

IF 2 4区管理学

International Journal of Auditing Pub Date : 2022-07-15 DOI: 10.1111/ijau.12292

Najib Sahyoun, Michel Magnan

{"title":"Banks' voluntary disclosure in the audit committee reports, cost of equity and the mediating role of financial analysts","authors":"Najib Sahyoun, Michel Magnan","doi":"10.1111/ijau.12292","DOIUrl":"10.1111/ijau.12292","url":null,"abstract":"Voluntary disclosure in the audit committee report is expected to provide additional information about the activities undertaken to protect investors. The Securities and Exchange Commission's (SEC) ultimate aim in initially promulgating audit committee disclosure requirements was to reduce firms' cost of equity. However, prior research finds that voluntary disclosure in the audit committee report is akin to impression management. In 2015, the SEC issued a concept release encouraging audit committees to provide additional voluntary disclosures in their reports beyond mandatory requirements. In that context, this paper analyses the effect of the audit committee voluntary disclosure on the cost of equity, with financial analysts playing a mediating role. The sample comprises the top US bank holding companies from 2006 to 2015. We manually code the voluntary disclosure in audit committee reports using a scoring grid. Results show that audit committee voluntary disclosure increases the cost of equity. In addition, the association between voluntary disclosure and the cost of equity is mediated by financial analysts. Hence, we infer that the impression management undertone of voluntary disclosures affects financial analysts' coverage and forecasting properties, which in turn lead to an increase in the cost of equity. The paper's empirical evidence highlights the effects of impression management disclosure by analysing corporate governance voluntary disclosures, cost of equity and financial analysts and brings the issue to the attention of banking regulators, SEC and investors.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46271870","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

Auditor's responses to changes in risk 审计师对风险变化的反应

IF 2 4区管理学

International Journal of Auditing Pub Date : 2022-07-03 DOI: 10.1111/ijau.12288

Michael E. Bradbury, Tom Scott

引用次数: 0