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Auditing-A Journal of Practice & Theory最新文献

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How Does an Audit or a Forensic Perspective Influence Auditors’ Fraud-Risk Assessment and Subsequent Risk Response? 审计或法务视角如何影响审计人员的舞弊风险评估和随后的风险应对?
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2021-12-21 DOI: 10.2308/ajpt-19-125
Lawrence Chui, M. Curtis, Byron J Pike
{"title":"How Does an Audit or a Forensic Perspective Influence Auditors’ Fraud-Risk Assessment and Subsequent Risk Response?","authors":"Lawrence Chui, M. Curtis, Byron J Pike","doi":"10.2308/ajpt-19-125","DOIUrl":"https://doi.org/10.2308/ajpt-19-125","url":null,"abstract":"This study examines whether priming auditors with a forensic perspective improves their fraud-risk assessments and subsequent audit-plan responses. We contribute to the literature by investigating a potential improvement in fraud detection that encourages auditors to take a forensic specialist’s perspective, while retaining the audit tenets of efficiently identifying and responding to risk. We prime auditors with a forensic perspective and compare their fraud performance to unprimed auditors in both low- and high-risk contexts, finding primed auditors assess fraud-risk significantly higher in all fraud-risk environments. In a high-risk environment, primed auditors propose a more appropriate audit-plan response. Relevant to fraud detection, these audit-plan modifications were consistent with those determined by a panel of audit and forensic experts. They exhibit a sensitivity in the low-risk environment, whereby their risk response is similar with that of the unprimed auditors. Finally, we find perspective-taking affects risk response through its influence on risk assessment.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"3 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2021-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88593298","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: 3
Early Earnings Releases and the Role of Accounting Quality 盈余提前发布与会计质量的作用
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2021-12-09 DOI: 10.2308/ajpt-17-127
S. Seavey, James D. Whitworth, Michael J Imhof
{"title":"Early Earnings Releases and the Role of Accounting Quality","authors":"S. Seavey, James D. Whitworth, Michael J Imhof","doi":"10.2308/ajpt-17-127","DOIUrl":"https://doi.org/10.2308/ajpt-17-127","url":null,"abstract":"More than half of U.S. public companies announce earnings before audit completion. We examine how accounting quality, as a measure of the ex-ante reliability of earnings, affects the decision to release earnings early. Using four proxies for accounting quality, we show that firms with higher accounting quality are more likely to release earnings before a completed audit, and that the association is stronger when market demand for timely earnings is high. We provide evidence that accounting quality remains important in the timing of earnings release even after controlling for other factors which affect earnings reliability, such as managerial ability, auditor tenure, and financial reporting problems in a prior period. Overall we emphasize the role of accounting quality in the complex process of when to release earnings relative to audit completion, and suggest that the importance of the audit in the earnings release decision varies based on firm-specific accounting quality.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"59 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76202964","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
Confirmation Bias and Auditor Risk Assessments: Archival Evidence 确认偏误与审计师风险评估:档案证据
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2021-12-06 DOI: 10.2308/ajpt-2020-035
Cory A. Cassell, Stuart M. Dearden, David Rosser, Jonathan E. Shipman
{"title":"Confirmation Bias and Auditor Risk Assessments: Archival Evidence","authors":"Cory A. Cassell, Stuart M. Dearden, David Rosser, Jonathan E. Shipman","doi":"10.2308/ajpt-2020-035","DOIUrl":"https://doi.org/10.2308/ajpt-2020-035","url":null,"abstract":"Judgment and decision making research suggests that auditors’ judgments are negatively affected by the use of heuristics. However, there is little research investigating whether such biases survive the quality control processes that regulators and audit firms implement to mitigate them. We investigate this by identifying a setting where one such bias – confirmation bias – is likely to manifest. Consistent with confirmation bias influencing observable audit outcomes, we find that auditors with previous experience auditing a client with a history of low risk followed by an increase in risk do not adequately respond to the higher level of risk. This effect is mitigated when the risk increase is likely large enough to violate auditors’ reasonableness constraint and when the client is highly visible or has strong external monitors. Our study complements prior experimental research by providing archival evidence that auditors’ use of heuristics has a significant effect on auditor judgments.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"41 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2021-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82330869","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
Disclosure of interim review reports: Do interim going concern conclusions have information content? 中期复核报告的披露:中期持续经营结论是否有信息内容?
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2021-11-22 DOI: 10.2308/ajpt-19-041
Matthew Grosse, Tom Scott
{"title":"Disclosure of interim review reports: Do interim going concern conclusions have information content?","authors":"Matthew Grosse, Tom Scott","doi":"10.2308/ajpt-19-041","DOIUrl":"https://doi.org/10.2308/ajpt-19-041","url":null,"abstract":"This paper examines the information content of interim review assurance in the Australian mandatory disclosure setting. First, we find a strong negative market reaction to interim going concern conclusions (IGCC) contained in the review of interim financial statements. Second, we find no significant difference between the market reaction to IGCCs and annual going concern opinions (AGCO) received at the annual report audit. Finally, we show IGCCs are significant predictors of subsequent AGCOs, and provide incremental information from the previous annual report audit opinion. Overall, these results contribute to the literature on the benefits of mandatory interim assurance by showing that going concern conclusions contained in interim financial statements provide investors with new and relevant information.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"25 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2021-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78947887","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
External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature using a PESTLE Analysis 外部因素与审计服务定价:档案文献用杵状分析的系统回顾
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2021-11-18 DOI: 10.2308/ajpt-2019-510
B. Eierle, Sven Hartlieb, D. Hay, L. Niemi, Hannu Ojala
{"title":"External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature using a PESTLE Analysis","authors":"B. Eierle, Sven Hartlieb, D. Hay, L. Niemi, Hannu Ojala","doi":"10.2308/ajpt-2019-510","DOIUrl":"https://doi.org/10.2308/ajpt-2019-510","url":null,"abstract":"Client- and auditor-related attributes are well-documented determinants of audit pricing but the number of empirical archival studies investigating the effects of external factors on audit pricing has grown rapidly in recent years. We extend the traditional framework used to classify audit fee research by adding a novel structure that focuses on political, economic, social, technological, legal, and environmental/ecological factors (a PESTLE analysis). We provide a systematic review of the literature on external factors and audit pricing, and we suggest opportunities for future research. Our review reveals that audit researchers focus on legal factors in terms of regulatory changes, and we find increased attention to political, economic, and social factors. However, despite increased public scrutiny, technological and environmental/ecological factors remain under-researched. Overall, our review demonstrates the importance of considering external factors to gain a more complete understanding of the audit pricing framework, especially in terms of global and regional variations.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"47 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2021-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80737075","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
Using LIWC to Analyze Participants’ Psychological Processing in Accounting JDM Research 用LIWC分析会计JDM研究中被试的心理加工
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2021-11-09 DOI: 10.2308/ajpt-2020-060
Sanaz Aghazadeh, Kris Hoang, B. Pomeroy
{"title":"Using LIWC to Analyze Participants’ Psychological Processing in Accounting JDM Research","authors":"Sanaz Aghazadeh, Kris Hoang, B. Pomeroy","doi":"10.2308/ajpt-2020-060","DOIUrl":"https://doi.org/10.2308/ajpt-2020-060","url":null,"abstract":"This paper provides methodological guidance for judgment and decision-making (JDM) researchers in accounting who are interested in using the Linguistic Inquiry Word Count (LIWC) text analysis program to analyze research participants’ written responses to open-ended questions. We discuss how LIWC’s measures of psychological constructs were developed and validated in psycholinguistic research. We then use data from an audit JDM study to illustrate the use of LIWC to guide researchers in identifying suitable measures, performing quality control procedures, and reporting the analysis. We also discuss research design considerations that will strengthen the inferences drawn from LIWC analysis. The paper concludes with examples where LIWC analysis has the potential to reveal participants’ deep, complex, effortful psychological processing and affective states from their written responses.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"24 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2021-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84672610","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 the Length of the Cooling-off Period Affect Audit Quality? 冷静期的长短会影响审计质量吗?
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2021-10-01 DOI: 10.2308/ajpt-19-091
Rebecca Mattocks, Ting‐Chiao Huang, Robyn A. Moroney, Ashna Prasad
{"title":"Does the Length of the Cooling-off Period Affect Audit Quality?","authors":"Rebecca Mattocks, Ting‐Chiao Huang, Robyn A. Moroney, Ashna Prasad","doi":"10.2308/ajpt-19-091","DOIUrl":"https://doi.org/10.2308/ajpt-19-091","url":null,"abstract":"This paper examines the association between the length of the cooling-off period and audit quality: (1) when partners rotate back and (2) during the cooling-off period, ahead of an extension to the minimum cooling-off period requirement in Australia. Using multiple measures of audit quality, we find some evidence of a positive association between the cooling-off period length and audit quality when partners rotate back, yet evidence of a negative association between the two, during the cooling-off period. We also find that auditor and client characteristics-such as partner busyness, client knowledge, geographic proximity, and client importance-play important roles in determining the cooling-off period length and whether a partner rotates back onto a client. Overall, we provide timely evidence that extending the cooling-off period only marginally enhances audit quality when a partner rotates back onto a client, and evidence of an unintended consequence of this policy during the cooling-off period.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"162 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73640074","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
Financial Statement Disaggregation and Auditor Effort 财务报表分解与审计师的工作
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2021-09-30 DOI: 10.2308/ajpt-19-019
M. Beck, M. Glendening, Chris E. Hogan
{"title":"Financial Statement Disaggregation and Auditor Effort","authors":"M. Beck, M. Glendening, Chris E. Hogan","doi":"10.2308/ajpt-19-019","DOIUrl":"https://doi.org/10.2308/ajpt-19-019","url":null,"abstract":"We examine the consequences of firms' disaggregation choices for auditor effort and audited financial statements. We document a significant positive association between disaggregation and audit fees, our proxy for auditor effort. Using separate measures of disaggregation of smaller line items versus larger, obviously material, line items, we provide evidence that one of the avenues through which disaggregation may increase auditor effort is through changes in auditors' assessments of materiality for smaller line items, especially when financial statement scrutiny is high. We also find disaggregation (and the audit fees associated with disaggregation) constrain the ability of managers to manipulate earnings in the audited financial statements compared to the unaudited financial statements, suggesting the fee response to disaggregation is due to auditor effort. Lastly, we provide evidence that our results are not fully explained by client litigation risk or other client attributes driving disaggregation choices.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"78 2 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90962194","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: 3
Managing the Offshoring of Audit Work: Spanning the Boundaries Between Onshore and Offshore Auditors 管理离岸审计工作:跨越在岸和离岸审计师之间的界限
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2021-08-30 DOI: 10.2308/ajpt-18-055
M. Canning, Brendan O’Dwyer, R. Boomsma
{"title":"Managing the Offshoring of Audit Work: Spanning the Boundaries Between Onshore and Offshore Auditors","authors":"M. Canning, Brendan O’Dwyer, R. Boomsma","doi":"10.2308/ajpt-18-055","DOIUrl":"https://doi.org/10.2308/ajpt-18-055","url":null,"abstract":"The offshoring of external audit work to so-called low-cost countries has become increasingly prevalent among the Big 4 professional services firms. Despite this, we have limited in-depth, contextually rich knowledge of how this form of offshoring influences audit practitioners and the audit process. Using a qualitative research approach, we unveil how and why offshoring emerges as an organizational matter which changes the way audit work is organized and perceived in a Big 4 firm context. We use the concept of boundary spanning to better understand the management and coordination of audit work across the multiple and overlapping boundaries that characterize audit offshoring arrangements. First, we demonstrate how changes in the design of offshoring processes influence the interactions between onshore and offshore auditors, thereby significantly impacting on audit work. Second, we uncover how individual \"boundary spanners\" frequently struggle to ensure the efficient and effective operation of offshoring, especially in their management of relations between onshore and offshore auditors. Third, we show how the institutionalization of boundary spanning functions in organizational structures and processes can have the unintended consequence of widening the boundaries between onshore and offshore auditors. Finally, we offer evidence of the effect of offshoring on the learning process of both onshore and offshore auditors.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"3 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88138134","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
Do Chief Audit Executives Matter? Evidence from Turnover Events 首席审计执行官重要吗?来自离职事件的证据
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2021-08-19 DOI: 10.2308/ajpt-2020-112
Gerald J. Lobo, Meng Lyu, Bing Wang, Joseph H. Zhang
{"title":"Do Chief Audit Executives Matter? Evidence from Turnover Events","authors":"Gerald J. Lobo, Meng Lyu, Bing Wang, Joseph H. Zhang","doi":"10.2308/ajpt-2020-112","DOIUrl":"https://doi.org/10.2308/ajpt-2020-112","url":null,"abstract":"We investigate the chief audit executive’s (CAE) internal audit supervisory role by examining the change in internal audit monitoring effectiveness following the turnover of CAEs. Using a sample of firms listed on the small and medium enterprise board of China’s stock exchange, we find that CAE turnover is accompanied by a reduction in financial reporting/internal control quality and that the reduction is more pronounced for firms whose successor CAEs have lower financial expertise than their predecessors. Further analysis shows that the negative association with financial reporting/internal control quality is stronger when the turnover is for personal reasons than when it is for internal transfer of the CAE. These findings are robust to a battery of sensitivity checks, including placebo tests and matching diagnostics. Our results highlight the importance of the CAE for a firm’s internal audit functions.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"6 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2021-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77577182","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: 3
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