International Journal of Auditing最新文献_第7页

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":"27 1","pages":"24-44"},"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":"28 2","pages":"388-407"},"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

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":"26 4","pages":"572-589"},"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":"26 4","pages":"553-571"},"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

{"title":"Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany","authors":"Sascha Kieback, Martin Thomsen, Christoph Watrin","doi":"10.1111/ijau.12290","DOIUrl":"10.1111/ijau.12290","url":null,"abstract":"Several calls from practitioners and the relevant literature suggest that audit committee directors with industry expertise complement the knowledge of financial experts. Thus, this study examines market reactions to the voluntary appointment of new audit committee directors with financial and industry expertise in Germany. Using hand-collected German data on newly appointed audit committee director announcements, we find a significantly positive market reaction around the appointment of financial experts with industry expertise but no reaction around the appointment of financial experts without industry expertise. Consistent with the expectation that some industries demand a higher need for specialised directors, we find a positive market reaction to the appointment of financial experts with industry expertise depending on whether the appointing firm is relatively more challenging for non-industry experts to monitor and advise. Overall, our findings suggest that market participants demand a combination of financial and industry expertise.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"26 4","pages":"446-466"},"PeriodicalIF":2.0,"publicationDate":"2022-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12290","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42570737","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

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