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Auditing-A Journal of Practice & Theory最新文献

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Capital Market Consequences of Audit Office Size: Evidence from Stock Price Crash Risk 审计事务所规模对资本市场的影响:来自股价崩盘风险的证据
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2020-05-01 DOI: 10.2308/ajpt-18-015
Jeffrey L. Callen, Xiaohua Fang, Baohua Xin, Wenjun Zhang
{"title":"Capital Market Consequences of Audit Office Size: Evidence from Stock Price Crash Risk","authors":"Jeffrey L. Callen, Xiaohua Fang, Baohua Xin, Wenjun Zhang","doi":"10.2308/ajpt-18-015","DOIUrl":"https://doi.org/10.2308/ajpt-18-015","url":null,"abstract":"This study examines the association between the office size of engagement auditors and their clients' future stock price crash risk, a consequence of managerial bad news hoarding. Using a sample of...","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"5 1","pages":"1-26"},"PeriodicalIF":2.8,"publicationDate":"2020-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73042020","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: 5
Audit Pricing of Terrorism 恐怖主义的审计定价
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2020-05-01 DOI: 10.2308/ajpt-52595
William J. Moser
{"title":"Audit Pricing of Terrorism","authors":"William J. Moser","doi":"10.2308/ajpt-52595","DOIUrl":"https://doi.org/10.2308/ajpt-52595","url":null,"abstract":"\u0000 I examine whether terrorism or the risk of future terrorism affects audit fees paid by companies around the world. In the existing audit fee literature, it is unclear how terrorism risk enters the theoretical framework for audit fees. Using both a levels analysis and a changes analysis, I find a positive association between higher levels and higher increases in terrorism risk and increased audit fees. The positive association between audit fees and terrorism risk is strengthened in environments with greater litigation risk, i.e., in which the firm has a greater probability of corporate litigation, the firm is headquartered in a country with greater investor protections, or the firm is headquartered in a country that allows shareholders greater ease in filing a shareholder lawsuit. From these results, I conclude that auditors include the country-level terrorism risk in their pricing of audit fees.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"1 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2020-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86612287","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: 9
The Introduction of State Regulation and Auditor Retendering in School Districts: Local Audit Market Structure, Audit Pricing, and Internal Controls Reporting 国家法规的引入和学区审计师的重新招投标:地方审计市场结构、审计定价和内部控制报告
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2020-05-01 DOI: 10.2308/ajpt-52596
Randal J. Elder, Alfred A. Yebba
{"title":"The Introduction of State Regulation and Auditor Retendering in School Districts: Local Audit Market Structure, Audit Pricing, and Internal Controls Reporting","authors":"Randal J. Elder, Alfred A. Yebba","doi":"10.2308/ajpt-52596","DOIUrl":"https://doi.org/10.2308/ajpt-52596","url":null,"abstract":"\u0000 Scandals discovered in New York school districts resulted in two legislative acts designed to improve internal control systems and independent audit quality within the State's school district audit market. The legislation requires that audits be awarded through a formal requisitioning process (RFP), including optional rotation, every five years. The Office of the New York State Comptroller auditors also began performing internal control inspections at school districts and performing audit quality inspections of independent auditors. Post-regulation, the audit market became more concentrated, with greater usage of specialist audit firms and fewer small firms. Audit fees and audit report lag increased substantially and specialist auditors began earning a fee premium. We also find a significant increase in internal control exceptions reported by New York school districts and variation in the reporting of control deficiencies by auditor type.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"74 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2020-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83734367","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: 6
The Effects of Audit Firms' Knowledge Sharing on Audit Quality and Efficiency 审计事务所知识共享对审计质量和审计效率的影响
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2020-05-01 DOI: 10.2308/ajpt-52597
Rong-Ruey Duh, W. Knechel, Ching-Chieh Lin
{"title":"The Effects of Audit Firms' Knowledge Sharing on Audit Quality and Efficiency","authors":"Rong-Ruey Duh, W. Knechel, Ching-Chieh Lin","doi":"10.2308/ajpt-52597","DOIUrl":"https://doi.org/10.2308/ajpt-52597","url":null,"abstract":"\u0000 This paper examines the effect of knowledge sharing in audit firms on audit quality and efficiency. We analyze data from a survey of audit professionals from 22 audit firms in Taiwan matched to publicly available data on individual audits conducted by those firms. The results indicate that knowledge sharing within an audit firm is positively associated with audit quality as manifested in lower absolute discretionary accruals and the issuance of more unfavorable audit opinions. We also find that knowledge sharing within audit firms is associated with higher audit efficiency as represented by shorter audit lags. More importantly, we find that both higher audit quality and audit efficiency are simultaneously associated with higher levels of knowledge sharing, suggesting that effective knowledge sharing may help to improve both audit quality and audit efficiency. Given the regulatory changes to enhance both audit quality and audit timeliness, these findings have implications for audit firms.\u0000 Data Availability: Data used in this study are available from public sources. Survey data are available upon request.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"42 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2020-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89977778","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: 28
Asymmetric Investor Materiality and the Effects of Disclosure 非对称投资者重要性与信息披露的影响
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2020-05-01 DOI: 10.2308/ajpt-18-032
Marcus M. Doxey, Richard C. Hatfield, Jordan A. Rippy, R. Peel
{"title":"Asymmetric Investor Materiality and the Effects of Disclosure","authors":"Marcus M. Doxey, Richard C. Hatfield, Jordan A. Rippy, R. Peel","doi":"10.2308/ajpt-18-032","DOIUrl":"https://doi.org/10.2308/ajpt-18-032","url":null,"abstract":"\u0000 We broaden our understanding of investor materiality, finding it to be asymmetrical for good and bad news. Motivated by legal and standards-based materiality definitions, we consider both participants' stated materiality limits and investment judgments, as well as the effect of auditors' materiality disclosures on those judgments. The study employs a 3 × 2 experiment manipulating materiality disclosure (high or low materiality number or no disclosure) and gain or loss subsequent events of equal magnitude. Absent disclosure, non-professional investors report lower materiality thresholds than typical auditor limits, and they exhibit lower materiality levels for bad news relative to good news both in their stated preferences and investment decisions. We find that disclosure reduces the distance between user and auditor materiality and eliminates the asymmetry in investors' stated materiality levels. However, disclosure fails to attenuate asymmetry in investment decisions, suggesting materiality preferences are “sticky” and difficult to affect through disclosure.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"133 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2020-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77413823","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: 5
Should Audit Committee Directors Serve on Multiple Audit Committees? Evidence from Cost of Equity Capital 审计委员会董事是否应在多个审计委员会任职?来自股本成本的证据
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2020-05-01 DOI: 10.2308/ajpt-17-117
D. Sharma, Vineeta D. Sharma, Paul N. Tanyi, Xiaoyan Cheng
{"title":"Should Audit Committee Directors Serve on Multiple Audit Committees? Evidence from Cost of Equity Capital","authors":"D. Sharma, Vineeta D. Sharma, Paul N. Tanyi, Xiaoyan Cheng","doi":"10.2308/ajpt-17-117","DOIUrl":"https://doi.org/10.2308/ajpt-17-117","url":null,"abstract":"\u0000 We find a significant negative association between cost of equity and audit committee directors' simultaneous service on multiple audit committees (ACNUM). However, this association is not linear, as we find that cost of equity begins to increase when ACNUM is 1.50 for non-retired directors compared to 3.50 for retired directors. Further analyses reveal the negative association is more pronounced when a firm's information environment is strong and widely used firm-level measures of multiple directorships are not related to cost of equity. The evidence we present is consistent with the notion that investors positively perceive audit committee directors' service on multiple audit committees, but only to the extent such service does not undermine directors' ability to effectively discharge their governance responsibilities. Our study informs policymakers, boards, and nominating committees and advances the literature on multiple directorships, audit committees, and cost of equity.\u0000 JEL Classifications: G12; G14; M40; M41.\u0000 Data Availability: All data are publicly available from sources identified in the text.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"18 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2020-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83786359","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: 10
Risky Business: Assessing the Generalizability of the PCAOB's Risk-Based Inspection Reports for Annually Inspected Audit Firms 风险业务:评估PCAOB对审计事务所年度检查的风险检查报告的普遍性
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2020-02-05 DOI: 10.2308/ajpt-18-122
Jared Eutsler
{"title":"Risky Business: Assessing the Generalizability of the PCAOB's Risk-Based Inspection Reports for Annually Inspected Audit Firms","authors":"Jared Eutsler","doi":"10.2308/ajpt-18-122","DOIUrl":"https://doi.org/10.2308/ajpt-18-122","url":null,"abstract":"Existing research has found that the PCAOB inspection results of small (triennially inspected) audit firms provide incremental information about audit quality, but research has not documented a sim...","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"143 1","pages":"117-138"},"PeriodicalIF":2.8,"publicationDate":"2020-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86186205","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: 2
The Effects of the Type and Content of Audit Reports for Financially Stressed Initial Public Offerings on Information Uncertainty 财务压力型首次公开发行审计报告类型和内容对信息不确定性的影响
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2020-02-01 DOI: 10.2308/ajpt-52561
S. Kaplan, Gary K. Taylor, David D. Williams
{"title":"The Effects of the Type and Content of Audit Reports for Financially Stressed Initial Public Offerings on Information Uncertainty","authors":"S. Kaplan, Gary K. Taylor, David D. Williams","doi":"10.2308/ajpt-52561","DOIUrl":"https://doi.org/10.2308/ajpt-52561","url":null,"abstract":"SUMMARY The Public Company Accounting Oversight Board (PCAOB) has expressed concern that audit reports do not contain sufficient variation to provide useful information to the market. Using a sampl...","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"372 1","pages":"125-150"},"PeriodicalIF":2.8,"publicationDate":"2020-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77951409","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: 5
On the Relation between Insider Trading and Going Concern Opinions 论内幕交易与持续经营的关系
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2020-02-01 DOI: 10.2308/ajpt-52592
Nicholas Hallman, Andrew J. Imdieke, Kyonghee Kim, Raynolde Pereira
{"title":"On the Relation between Insider Trading and Going Concern Opinions","authors":"Nicholas Hallman, Andrew J. Imdieke, Kyonghee Kim, Raynolde Pereira","doi":"10.2308/ajpt-52592","DOIUrl":"https://doi.org/10.2308/ajpt-52592","url":null,"abstract":"SUMMARY Recent research suggests that insiders of distressed firms, fearing legal jeopardy, pressure auditors not to issue going concern opinions (GCOs) for periods in which they undertake abnormal...","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"50 5","pages":"43-70"},"PeriodicalIF":2.8,"publicationDate":"2020-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72574516","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: 4
The Effect of Office Changes within Audit Firms on Clients' Audit Quality and Audit Fees 审计事务所内部事务所变动对客户审计质量和审计费用的影响
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2020-02-01 DOI: 10.2308/ajpt-52591
Carl W. Hollingsworth, T. L. Neal, Colin D. Reid
{"title":"The Effect of Office Changes within Audit Firms on Clients' Audit Quality and Audit Fees","authors":"Carl W. Hollingsworth, T. L. Neal, Colin D. Reid","doi":"10.2308/ajpt-52591","DOIUrl":"https://doi.org/10.2308/ajpt-52591","url":null,"abstract":"SUMMARY While prior research has examined audit firm and audit partner rotation, we have little evidence on the impact of within-firm engagement team disruptions on the audit. To examine these disr...","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"81 1","pages":"71-99"},"PeriodicalIF":2.8,"publicationDate":"2020-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80219595","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: 4
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