Auditing-A Journal of Practice & Theory最新文献

Attracting the Next Generation of Accountants: The Joint Impact of Sustainability Emphasis and Social Value Orientation on Accounting Career Perceptions 吸引下一代会计师:可持续发展重点和社会价值取向对会计职业观念的共同影响

3区管理学

Auditing-A Journal of Practice & Theory Pub Date : 2023-11-01 DOI: 10.2308/ajpt-2022-107

Eric Horne, Serena Loftus, Sarah Shonka McCoy, Amanda M. Winn

{"title":"Attracting the Next Generation of Accountants: The Joint Impact of Sustainability Emphasis and Social Value Orientation on Accounting Career Perceptions","authors":"Eric Horne, Serena Loftus, Sarah Shonka McCoy, Amanda M. Winn","doi":"10.2308/ajpt-2022-107","DOIUrl":"https://doi.org/10.2308/ajpt-2022-107","url":null,"abstract":"SUMMARY A consequence of the COVID-19 pandemic is that workers increasingly want work that aligns with their values. Given that Gen Z, the next generation of accountants, is characterized by a focus on ESG issues, we use an experiment to test whether emphasizing sustainability assurance roles attracts individuals to the profession and which types of individuals are most attracted. We find individuals are more interested in becoming accountants when sustainability assurance positions are emphasized, relative to financial positions. We further find individuals with a prosocial (but not proself) social value orientation drive this result due to the greater intrinsic appeal of sustainability jobs to these individuals. We also find some evidence that prosocial individuals exhibit lower professional skepticism than proself individuals, highlighting a potential negative consequence of attracting prosocial individuals to the profession. Our findings illuminate how the accounting profession can attract prosocial individuals and one implication of doing so.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"2 1-2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135371065","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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

Informativeness of Key Audit Matters: Evidence from China 关键审计事项的信息性:来自中国的证据

3区管理学

Auditing-A Journal of Practice & Theory Pub Date : 2023-11-01 DOI: 10.2308/ajpt-2020-099

Beng Wee Goh, Jimmy Lee, Dan Li, Muzhi Wang

引用次数: 0

The Value of Auditor Verification Amid Economic Uncertainty: International Evidence from Small Businesses 经济不确定性下审计师核查的价值:来自小型企业的国际证据

3区管理学

Auditing-A Journal of Practice & Theory Pub Date : 2023-11-01 DOI: 10.2308/ajpt-2022-104

Xi Ai, Chenxi Lin, Nathan J. Newton

引用次数: 0

Cataloging the Marketplace of Assurance Services 对保证服务市场进行编目

3区管理学

Auditing-A Journal of Practice & Theory Pub Date : 2023-11-01 DOI: 10.2308/ajpt-2022-196

Tim D. Bauer, J. Efrim Boritz, Krista Fiolleau, Bradley Pomeroy, Adam Vitalis, Pei Wang

引用次数: 0

Covers and Front Matter 封面及封面

3区管理学

Auditing-A Journal of Practice & Theory Pub Date : 2023-10-27 DOI: 10.2308/0278-0380-42.4.i

引用次数: 0

Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic 非四大审计业务中的技术和证据:来自COVID-19大流行的见解

3区管理学

Auditing-A Journal of Practice & Theory Pub Date : 2023-10-01 DOI: 10.2308/ajpt-2022-068

Elizabeth C. Altiero, Lisa Baudot, Mouna Hazgui

引用次数: 0

The Impact of the Type of Cybersecurity Assurance Service and Cybersecurity Incidents on Investor Perceptions and Decisions 网络安全保障服务类型和网络安全事件对投资者认知和决策的影响

3区管理学

Auditing-A Journal of Practice & Theory Pub Date : 2023-10-01 DOI: 10.2308/ajpt-19-022

Rebecca R. Perols

引用次数: 0

Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards 公司监督和误报:基于规则和基于原则的会计准则的作用

3区管理学

Auditing-A Journal of Practice & Theory Pub Date : 2023-10-01 DOI: 10.2308/ajpt-2022-185

Li Fang, Jeffrey Pittman, Yinqi Zhang, Yuping Zhao

{"title":"Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards","authors":"Li Fang, Jeffrey Pittman, Yinqi Zhang, Yuping Zhao","doi":"10.2308/ajpt-2022-185","DOIUrl":"https://doi.org/10.2308/ajpt-2022-185","url":null,"abstract":"SUMMARY Prior research provides some evidence that strict corporate monitoring constrains financial misreporting. We examine whether the efficacy of various corporate monitoring mechanisms hinges on the nature of accounting standards—rules-based standards (RBS) versus principles-based standards (PBS)—in place. We generally document that the negative association between the likelihood of misstatements and tough monitoring by audit committees, boards, external auditors, and the SEC is more pronounced under RBS than under PBS. This evidence collectively suggests that most corporate gatekeepers fulfill their monitoring obligations primarily through ensuring better compliance with detailed standards when the applicable standards are more specific and leave less room for discretion. Although some prior studies document higher financial reporting quality under PBS, our results imply that it is important for regulators to also consider the potentially higher monitoring efficacy under RBS when setting accounting standards. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: M40; M42.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136152395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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 Communication Provisions in Private Loan Agreements: Do They Matter? 私人贷款协议中的审计师沟通条款:重要吗?

3区管理学

Auditing-A Journal of Practice & Theory Pub Date : 2023-10-01 DOI: 10.2308/ajpt-2021-059

Lin Cheng, Jacob Jaggi, Paul N. Michas, Jeffrey Schatzberg

{"title":"Auditor Communication Provisions in Private Loan Agreements: Do They Matter?","authors":"Lin Cheng, Jacob Jaggi, Paul N. Michas, Jeffrey Schatzberg","doi":"10.2308/ajpt-2021-059","DOIUrl":"https://doi.org/10.2308/ajpt-2021-059","url":null,"abstract":"SUMMARY We examine auditor communication provisions (ACPs) in private loan agreements, which are private contracting mechanisms establishing communication between lenders and their borrowers’ auditors. We provide evidence that lenders value auditor communications and often specify different types of ACPs that facilitate lender monitoring. With predictable variation across the different ACP types, ACPs are associated with larger loans, longer maturities, larger loan syndicates, more financial covenants, and greater slack in financial covenants. In examining audit effort implications for borrowers, we find that ACPs are associated with higher audit fees and longer audit report lags. This is consistent with auditors responding to the litigation risk ACPs impose. In samples where the risk of third-party litigation is greater, the association between ACPs and audit effort proxies is heightened, suggesting the increased litigation risk brought about by ACPs interacts with other audit client-specific risk factors. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: M42; D82; G21; G30; K40.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136153531","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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

Does Goodwill-Related Critical Audit Matters Disclosure Influence Firms’ Financial Reporting Decisions? Evidence from Goodwill Impairment 与商誉相关的关键审计事项披露是否影响公司的财务报告决策?商誉减值证据

3区管理学

Auditing-A Journal of Practice & Theory Pub Date : 2023-10-01 DOI: 10.2308/ajpt-2022-129

Nusrat Jahan, M. Sydul Karim

{"title":"Does Goodwill-Related Critical Audit Matters Disclosure Influence Firms’ Financial Reporting Decisions? Evidence from Goodwill Impairment","authors":"Nusrat Jahan, M. Sydul Karim","doi":"10.2308/ajpt-2022-129","DOIUrl":"https://doi.org/10.2308/ajpt-2022-129","url":null,"abstract":"SUMMARY We investigate whether the new critical audit matters (CAMs) disclosure requirement for auditors under the PCAOB Standard AS 3101 affects audited firms’ financial reporting decisions in the context of goodwill impairment recognition. We argue that an auditor's intense engagement with management and the audit committee in the CAMs determination and evaluation process improves management's information sets. Specifically, we report that the propensity to recognize goodwill impairment loss increases for firms with goodwill-related CAM disclosure relative to those without. This result is more pronounced when the likelihood of expected impairment is higher, suggesting that CAMs reporting lowers managers’ discretion in delaying impairment loss recognition. Additionally, we find that goodwill-related CAM disclosure increases the length and use of uncertain words in goodwill-related footnote disclosure by management but has no significant impact on audit costs. Overall, these findings suggest that adopting CAMs requirements can reduce management's discretion in financial reporting decisions. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: M41; M42.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"2018 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135963026","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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