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Auditing-A Journal of Practice & Theory最新文献

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Audit Partner Engagement in Charities and Client Financial Reporting Quality 审计合伙人参与慈善事业与客户财务报告质量
3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2023-09-01 DOI: 10.2308/ajpt-2022-020
Gus De Franco, Yuan Ji, Yinqi Zhang
{"title":"Audit Partner Engagement in Charities and Client Financial Reporting Quality","authors":"Gus De Franco, Yuan Ji, Yinqi Zhang","doi":"10.2308/ajpt-2022-020","DOIUrl":"https://doi.org/10.2308/ajpt-2022-020","url":null,"abstract":"SUMMARY This study uses large-sample archival data to examine the relation between audit partners’ charity engagement and their full-time job performance. Volunteering in a critical position at a charity may reflect innate personality traits that lead to better partner performance. However, charity engagement can decrease audit partners’ available working time and may, therefore, negatively impact their performance and clients’ financial reporting quality. Using accounting misstatements as our primary measure of financial reporting quality, we find a positive relation between volunteering and job performance: financial reporting quality is higher for the clients of audit partners who volunteer at a charity. The relation is more pronounced when the partner volunteers to serve as the charity’s board chair or donates to the charity. Although we study just one type of professional, our results speak to the broader question of the benefits and costs of volunteering. 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":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135248883","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
Covers and Front Matter 封面及封面
3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2023-08-01 DOI: 10.2308/0278-0380-42.3.i
{"title":"Covers and Front Matter","authors":"","doi":"10.2308/0278-0380-42.3.i","DOIUrl":"https://doi.org/10.2308/0278-0380-42.3.i","url":null,"abstract":"","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136064296","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
Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data 内部审计胜任力与财务报告质量:来自LinkedIn人力资本数据的证据
3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2023-08-01 DOI: 10.2308/ajpt-19-130
Melissa E. Renschler, Jaehan Ahn, Rani Hoitash, Udi Hoitash
{"title":"Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data","authors":"Melissa E. Renschler, Jaehan Ahn, Rani Hoitash, Udi Hoitash","doi":"10.2308/ajpt-19-130","DOIUrl":"https://doi.org/10.2308/ajpt-19-130","url":null,"abstract":"SUMMARY Limited availability of human capital data on the internal audit function (IAF) has constrained research on this topic. This study overcomes certain data limitations by using LinkedIn data from Revelio Labs. Using longitudinal data on individual IAF employees, we document that IAF experience, education, and size are associated with higher financial reporting quality. Specifically, we find that IAF competency is inversely associated with the propensity for material weaknesses and misstatements. We further document that firms respond to these adverse reporting events by investing in IAF competency, and these results are driven by improvements to IAF experience and size. Finally, we find that improvements in IAF competency are positively associated with the remediation of material weaknesses. Our findings can help internal audit leaders focus on shaping their functions and aid them in garnering support for investment in the IAF from management and the board. JEL Classifications: M40; M41; M42.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135771444","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
Component Auditor Use and Lenders’ Perception of Audit Quality 组成部分审计师的使用与出借人对审计质量的感知
3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2023-06-09 DOI: 10.2308/ajpt-2020-107
Gopal V. Krishnan, Juan Mao, Jing Zhang
{"title":"Component Auditor Use and Lenders’ Perception of Audit Quality","authors":"Gopal V. Krishnan, Juan Mao, Jing Zhang","doi":"10.2308/ajpt-2020-107","DOIUrl":"https://doi.org/10.2308/ajpt-2020-107","url":null,"abstract":"SUMMARY While component auditors audit a significant proportion of public companies, lenders may not be aware of their involvement before Form AP disclosure. We study whether the disclosure of component auditor use and the extent of their involvement is useful to lenders. We find that the loan spread is higher when firms’ lead auditors use component auditors relative to engagements without component auditor participation. Further, for firms whose lead auditors use component auditors, we find a positive association between the extent of such participation and the loan spread. However, the positive effect of component auditor use on the loan spread is mitigated for firms with a high level of foreign operations, consistent with the notion that the use of component auditors is more beneficial for firms with significant foreign operations. Overall, our findings suggest that the disclosure of information on component auditor participation in global group audits is useful to lenders. Data Availability: All data used in this paper are publicly available. JEL Classifications: M42; G32.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135100935","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
A Matter of Perspective: Mitigating the Outcome Effect in Auditor Performance Evaluations 视角问题:减轻审计师绩效评价的结果效应
3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2023-05-31 DOI: 10.2308/ajpt-2020-146
J. Owen Brown, Melanie Millar
{"title":"A Matter of Perspective: Mitigating the Outcome Effect in Auditor Performance Evaluations","authors":"J. Owen Brown, Melanie Millar","doi":"10.2308/ajpt-2020-146","DOIUrl":"https://doi.org/10.2308/ajpt-2020-146","url":null,"abstract":"SUMMARY We experimentally demonstrate that perspective taking improves the auditor performance evaluation process by mitigating the outcome effect and increasing evaluator focus on decision process quality. In a common setting in which a staff auditor exhibits appropriate skeptical behavior that correctly identifies no misstatement, supervising auditors prompted to take the perspective of the staff auditor evaluate the staff’s performance more highly than unprompted auditors—performance ratings that align with ratings provided to auditors who detect a misstatement. Results indicate that perspective taking mitigates the outcome effect by increasing supervisor attention to information cues about the staff’s decision process quality and away from cues about the nondiagnostic misstatement outcome. We also show that perspective taking increases evaluator consensus and reduces the variance in evaluator ratings that often plague performance reviews. Overall, our findings suggest that perspective taking can improve attention to process quality and help align reward structures with desired auditor behavior. JEL Classifications: M40; M42.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135393653","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
Covers and Front Matter 封面及封面
3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2023-05-01 DOI: 10.2308/0278-0380-42.2.i
{"title":"Covers and Front Matter","authors":"","doi":"10.2308/0278-0380-42.2.i","DOIUrl":"https://doi.org/10.2308/0278-0380-42.2.i","url":null,"abstract":"","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134903313","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
The Role of Valuation Specialists in Audits of Fair Values and Potential for Change under Amended Public Company Accounting Oversight Board Standards 在修订的上市公司会计监督委员会标准下，评估专家在公允价值审计中的作用和潜在的变化
3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2023-05-01 DOI: 10.2308/ajpt-19-100
Emily E Griffith, Jacqueline S Hammersley
{"title":"The Role of Valuation Specialists in Audits of Fair Values and Potential for Change under Amended Public Company Accounting Oversight Board Standards","authors":"Emily E Griffith, Jacqueline S Hammersley","doi":"10.2308/ajpt-19-100","DOIUrl":"https://doi.org/10.2308/ajpt-19-100","url":null,"abstract":"SUMMARY The PCAOB recently implemented amended standards on the use of valuation specialists. We report interviews with 42 auditors and valuation specialists in which we describe the role of valuation specialists and problems during fair value audits under the original guidance. We evaluate whether the amended guidance will change practice and mitigate these problems. We find that specialists are more involved in fieldwork relative to planning and completion. Despite changes to communication and review requirements, specialists’ limited role in making conclusions relative to auditors will continue. Our analysis suggests the changes in standards are unlikely to meaningfully change practice. We expect little change because the amended standards will not increase specialists’ responsibility for outcomes or provide them additional guidance, they will not require auditors to acquire valuation knowledge, and they cannot reduce the inherent uncertainty in fair value settings. These issues underlie many of the problems in this area. JEL Classifications: M40; M41; M42.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"261 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135504458","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: 1
Making Sense of Ego Depletion: The Replication Crisis, A Path Forward, and Lessons for Accounting Researchers 自我损耗的意义:复制危机，前进的道路，以及会计研究人员的教训
3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2023-05-01 DOI: 10.2308/ajpt-2021-028
Patrick J. Hurley
{"title":"Making Sense of Ego Depletion: The Replication Crisis, A Path Forward, and Lessons for Accounting Researchers","authors":"Patrick J. Hurley","doi":"10.2308/ajpt-2021-028","DOIUrl":"https://doi.org/10.2308/ajpt-2021-028","url":null,"abstract":"SUMMARY Ego depletion, an influential social psychology theory that has been applied in auditing research, is currently in crisis following unsuccessful attempts to replicate the phenomenon. I summarize the questions surrounding ego depletion as a phenomenon and the strength model of self-control as its theoretical explanation. Existing evidence suggests that depletion is a real phenomenon but that its effect is likely overstated in prior literature. However, it seems that the strength model is not the best theoretical explanation for depletion. To provide a path forward to continue investigating this phenomenon, I describe four alternative theories from prior literature. Highlighting motivation as a common thread in these theories, I then propose a new theory that views ego depletion as transient cognitive fatigue. Finally, I discuss opportunities for future research in auditing, best practices for the design of these studies, and meta-lessons that accounting researchers can take from crises in psychology research.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"150 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135504464","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: 1
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting PCAOB检查报告与股权发行贴现之间的关系
3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2023-05-01 DOI: 10.2308/ajpt-2021-079
Lawrence J Abbott, William L. Buslepp, James R. Moon, Laura A. Swenson
{"title":"The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting","authors":"Lawrence J Abbott, William L. Buslepp, James R. Moon, Laura A. Swenson","doi":"10.2308/ajpt-2021-079","DOIUrl":"https://doi.org/10.2308/ajpt-2021-079","url":null,"abstract":"SUMMARY We examine the association between Public Company Accounting Oversight Board (PCAOB) inspection reports and a firm’s cost of equity capital, measured using seasoned equity offering (SEO) discounting. SEO discounting occurs when the offer price is lower than the prior day’s market price of the firm’s shares and represents “money left on the table” for issuing firms. We document an economically significant, positive association between SEO discounting and the use of an auditor found to be deficient by the PCAOB for clients of triennially inspected auditors. Cross-sectional evidence suggests that this relation is stronger for clients with lower analyst following and disclosed material weaknesses in financial reporting controls, and weaker if the auditor issues a going concern modification. Our evidence is consistent with PCAOB inspections providing meaningful information about audit quality to market participants, particularly for clients of smaller, triennially inspected auditors. Data Availability: All data are from publicly available sources. JEL Classifications: M42.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"120 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135702914","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
Editorial Policy 编辑政策
3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2023-05-01 DOI: 10.2308/0278-0380-42.2.233
{"title":"Editorial Policy","authors":"","doi":"10.2308/0278-0380-42.2.233","DOIUrl":"https://doi.org/10.2308/0278-0380-42.2.233","url":null,"abstract":"","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134903297","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
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