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Corporate reputation and stakeholder engagement: Do assurance quality and assurer attributes matter? 企业声誉和利益相关者参与:保证质量和保证属性重要吗?
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-06-16 DOI: 10.1111/ijau.12287
Isabel-María García-Sánchez, Nicola Raimo, María-Victoria Uribe-Bohorquez, Filippo Vitolla
{"title":"Corporate reputation and stakeholder engagement: Do assurance quality and assurer attributes matter?","authors":"Isabel-María García-Sánchez,&nbsp;Nicola Raimo,&nbsp;María-Victoria Uribe-Bohorquez,&nbsp;Filippo Vitolla","doi":"10.1111/ijau.12287","DOIUrl":"10.1111/ijau.12287","url":null,"abstract":"<p>The objective of this research is to determine the impact that sustainability assurance services have on corporate reputation and stakeholder engagement, delving into the differentiating effect of certain attributes of the assurer and the quality level of the assurance. After an initial exploratory analysis in which the added value that the assurance service has on the external business image and on the relationships with stakeholders is evidenced, the results obtained for a sample of 604 multinational corporations for the period 2011–2017 show the existence of a reputational advantage for those companies that have contracted for a higher quality assurance service. On the contrary, the attributes of the assurer have no direct and indirect effect on corporate reputation unless the assurer is an auditor, which favours a higher quality of assurance service and indirectly affects the probability that the company will be included in a reputation ranking. The intrinsic characteristics of this service do not translate into active stakeholder engagement. From a theoretical and practical point of view, this evidence contributes to the knowledge of the effect of assurance on stakeholder engagement and corporate reputation by improving the climate of trust around the company's disclosure.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12287","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43413333","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: 7
Auditors' workload and audit quality under audit hour budget pressure: Evidence from the Korean audit market 审计时数预算压力下的审计师工作量与审计质量:来自韩国审计市场的证据
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-06-12 DOI: 10.1111/ijau.12286
Seokyoun Hwang, Philip Keejae Hong
{"title":"Auditors' workload and audit quality under audit hour budget pressure: Evidence from the Korean audit market","authors":"Seokyoun Hwang,&nbsp;Philip Keejae Hong","doi":"10.1111/ijau.12286","DOIUrl":"10.1111/ijau.12286","url":null,"abstract":"<p>By utilizing unique audit hour (actual and budgeted) data from Korea, this study examines the impact of auditors' workload on audit quality under audit hour budget pressure. We find the intensity of auditor workload has a negative impact on audit quality when total audit hours exceed budgeted hours (i.e., unfavourable budget variance). When we breakdown the audit workload by auditor level, we find partner workload has a negative impact on audit quality regardless of the budget variance, while senior auditor workload negatively affects audit quality only when the budget variance is unfavourable. We cautiously interpret our empirical findings to suggest that stress and burnout caused by increased audit hours under budget pressure can compel auditors to engage in behaviours that undermine audit quality.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46683064","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
The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting 公允价值会计背景下实施关键审计事项后BIG4审计报告的同质性
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-05-27 DOI: 10.1111/ijau.12285
Tuomas Honkamäki, Markus Mättö, Henri Teittinen
{"title":"The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting","authors":"Tuomas Honkamäki,&nbsp;Markus Mättö,&nbsp;Henri Teittinen","doi":"10.1111/ijau.12285","DOIUrl":"10.1111/ijau.12285","url":null,"abstract":"<p>This study examines the homogeneity of BIG4 audit reports after implementing key audit matters (KAMs) in the context of fair value accounting. We focus on reported KAMs and the procedures related to the fair values of investment properties, particularly those related to challenging management's estimations and valuation specialists' use. Our data consist of 235 individual audit reports from the real estate sector from 2017 to 2018 and cover 60% of the listed real estate companies in the EU, Switzerland, and Norway. We found that the BIG4 audit firms are not homogenous in their audit reports. There is a statistically significant difference among the BIG4 audit firms in reporting the challenge of management estimates and in the number of audit procedures. We also found that a country's legal origin plays a significant role when auditors report KAMs. Our findings contribute to the current audit quality and reporting literature.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12285","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43333870","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: 5
What does an audit really cost? An exploratory study of auditor pricing of initial engagements in a fixed cost model 审计的真正成本是多少?固定成本模式下审计师对初始审计项目定价的探索性研究
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-05-13 DOI: 10.1111/ijau.12279
Christie Novak, W. Robert Knechel
{"title":"What does an audit really cost? An exploratory study of auditor pricing of initial engagements in a fixed cost model","authors":"Christie Novak,&nbsp;W. Robert Knechel","doi":"10.1111/ijau.12279","DOIUrl":"10.1111/ijau.12279","url":null,"abstract":"<p>Despite decades of research on audit <i>fees</i>, we know very little about the <i>cost</i> to produce an audit. In this paper, we discuss the nature of fixed and variable costs in the audit process. We then use this cost perspective to examine the debate about the pricing of initial audit engagements, an event where marginal costs and marginal revenues are likely to diverge. This is often referred to as ‘lowballing’ which, technically, means delivering a service below cost. However, a fee discount does not necessarily indicate that revenue is below cost for an engagement. Using a sample of engagements from regional audit firms, we analyse audit fees, actual costs, and <i>contribution margins</i>. We find that actual contribution margins are generally positive in new engagements, suggesting that fee discounts do not result in lowballing. We attribute this to a firm pricing audits conditional on an understanding of their fixed cost structure.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41595112","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
Internal audit: A case study of impact and quality of an internal control audit 内部审计:内部控制审计的影响和质量的案例研究
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-05-12 DOI: 10.1111/ijau.12280
Leif Christensen
{"title":"Internal audit: A case study of impact and quality of an internal control audit","authors":"Leif Christensen","doi":"10.1111/ijau.12280","DOIUrl":"10.1111/ijau.12280","url":null,"abstract":"<p>Traditionally, when companies needed assistance regarding internal controls, they turned to an external auditor (EA). However, now, due to an ongoing tightening of legal requirements and practices regarding the independence of EAs, this assistance has been restricted. As an alternative, companies are increasingly requesting internal audits to deliver this support. Even though internal audit function (IAF) are an important player in internal control, however, there is little academic knowledge about their impact. Based on a single-case study in a large financial institution, this paper explores to what extent and how IAF affect internal controls. Furthermore, it assesses whether IAF add value to the company. The results suggest that the management letter process, including a step-by-step settlement of interactions, leads to a joint problem solving, an acceptance of all IAF's recommendations and a value-adding outcome improving the level of internal controls.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-05-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12280","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42933175","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: 3
The gender‐diverse audit committee and audit report lag: Evidence from China 性别多元化审计委员会和审计报告滞后:来自中国的证据
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-03-06 DOI: 10.1111/ijau.12278
R. Alkebsee, Ahsan Habib, H. Huang, G. Tian
{"title":"The gender‐diverse audit committee and audit report lag: Evidence from China","authors":"R. Alkebsee, Ahsan Habib, H. Huang, G. Tian","doi":"10.1111/ijau.12278","DOIUrl":"https://doi.org/10.1111/ijau.12278","url":null,"abstract":"This study investigates the relationship between gender-diverse audit committees and audit report lag. We examine a sample of Chinese listed companies during the period 2010 – 2018 and document a negative relationship between gender-diverse audit committees and audit report lag. This is consistent with the premise that a gender-diverse audit committee is able to better monitor the preparation of financial reports, communicate better with auditors in resolving disagreements between management and auditors and facilitate a more efficient audit engagement, thereby shortening the audit report lag. In additional analysis, we find that female audit committee members possessing professional accounting qualifications and accounting work experience are associated with shorter audit report lag.","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47611938","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: 8
PCAOB international inspections: Updates and extensions PCAOB国际检查:更新和扩展
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-03-04 DOI: 10.1111/ijau.12277
P. K. Hong, David S. Kerr, C. Wiggins
{"title":"PCAOB international inspections: Updates and extensions","authors":"P. K. Hong, David S. Kerr, C. Wiggins","doi":"10.1111/ijau.12277","DOIUrl":"https://doi.org/10.1111/ijau.12277","url":null,"abstract":"","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42345152","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
The UK government audit reforms fail to deal with the audit crisis 英国政府审计改革未能有效应对审计危机
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-03-02 DOI: 10.1111/ijau.12270
Prem Sikka
{"title":"The UK government audit reforms fail to deal with the audit crisis","authors":"Prem Sikka","doi":"10.1111/ijau.12270","DOIUrl":"10.1111/ijau.12270","url":null,"abstract":"<p>This paper is a brief commentary upon the recent auditing reforms proposed by the government and a number of state-sponsored reports. It argues that the government proposals fail to tackle the recurring faultlines in external audits.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49242853","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
Editorial: Special issue on the future of audit—A collection of personal reflections 社论:关于审计未来的特刊——个人思考的集锦
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-03-02 DOI: 10.1111/ijau.12274
Ilias G. Basioudis
{"title":"Editorial: Special issue on the future of audit—A collection of personal reflections","authors":"Ilias G. Basioudis","doi":"10.1111/ijau.12274","DOIUrl":"10.1111/ijau.12274","url":null,"abstract":"","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47677845","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
2021 reviewers 2021年的主持
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-03-02 DOI: 10.1111/ijau.12272
{"title":"2021 reviewers","authors":"","doi":"10.1111/ijau.12272","DOIUrl":"https://doi.org/10.1111/ijau.12272","url":null,"abstract":"","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137632500","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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