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Auditing-A Journal of Practice & Theory最新文献

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Audit Profession Development and Bank Loan Contracting 审计职业发展与银行贷款承包
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2020-12-08 DOI: 10.2308/ajpt-18-135
Wenxia Ge, Tony Kang, Byron Y. Song, G. Zhou
{"title":"Audit Profession Development and Bank Loan Contracting","authors":"Wenxia Ge, Tony Kang, Byron Y. Song, G. Zhou","doi":"10.2308/ajpt-18-135","DOIUrl":"https://doi.org/10.2308/ajpt-18-135","url":null,"abstract":"\u0000 This study examines the relation between country-level audit profession development (APD) and bank loan contracting around the world. Using a sample of bank loan data from 35 countries, we find that stronger APD is associated with more favorable loan terms, such as lower loan spreads, fewer covenants, and larger loan amounts. These effects are stronger in countries with a weaker rule of law. We also find that stronger APD attracts significantly more lenders participating in loans and more foreign lenders leading loans. A breakdown of APD into three subcategories, namely, auditor education, auditor independence and liability, and auditor oversight, reveals that all three influence various contracting terms. We also provide evidence that stronger APD is associated with a higher degree of timely loss recognition. Collectively, our findings show that APD improves bank loan contracting terms.\u0000 Data Availability: Data are publicly available from the sources mentioned in the manuscript.\u0000 JEL Classification: F34; K20; M41; M42.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"29 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2020-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90551751","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
Toward an Understanding of Audit Team Distribution and Performance Quality 对审核组分布和绩效质量的理解
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2020-11-01 DOI: 10.2308/ajpt-18-147
D. Downey, Kara M. Obermire, Karla M. Zehms
{"title":"Toward an Understanding of Audit Team Distribution and Performance Quality","authors":"D. Downey, Kara M. Obermire, Karla M. Zehms","doi":"10.2308/ajpt-18-147","DOIUrl":"https://doi.org/10.2308/ajpt-18-147","url":null,"abstract":"\u0000 We develop and test a model that anticipates detrimental performance effects in within-office distributed teams (i.e., teams based out of the same office that conduct work at different geographic locations). This setting offers a clean test of theory around distributed work because it eliminates confounding factors such as differences in culture and language. Using an experiential questionnaire we find that greater distribution is negatively associated with team communication (quality, ease, and spontaneity) and auditors' sense of shared context (access to the same information, mutual understanding, and common norms), which are in turn negatively associated with engagement performance (efficiency, commitment to excellence, overall work quality, adhering to the budget, and the team's innovative approach). Further, we find an indirect effect between distribution and performance through communication and shared context when accountability is lower, but not higher, implying that accountability interventions have the potential to aid performance quality in distributed teams.\u0000 Data Availability: Contact the authors.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"40 1","pages":"87-112"},"PeriodicalIF":2.8,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86506508","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
Examining Climate and Culture in Audit Firms: Insights, Practice Implications, and Future Research Directions 审查审计事务所的气候和文化:见解，实践影响和未来的研究方向
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2020-11-01 DOI: 10.2308/ajpt-19-107
Lindsay M. Andiola, D. Downey, Kimberly D. Westermann
{"title":"Examining Climate and Culture in Audit Firms: Insights, Practice Implications, and Future Research Directions","authors":"Lindsay M. Andiola, D. Downey, Kimberly D. Westermann","doi":"10.2308/ajpt-19-107","DOIUrl":"https://doi.org/10.2308/ajpt-19-107","url":null,"abstract":"\u0000 This paper synthesizes research related to audit firm climate and culture. Organizational climate and culture are important to any organization but are particularly important in auditing because of the unique tension among being a regulated profession, a for-profit organization, and performing independent audits on behalf of the public interest. This paper's objectives include introducing the constructs of organizational climate and culture and their application to audit research, reviewing the audit literature to synthesize climate and culture findings, and suggesting future research opportunities. We find that the audit literature on firm climate and culture is vast but fragmented. We identify and discuss seven climate and culture themes (organizational control, leadership, ethical, regulatory, professionalism, commercialism, and socialization) rooted within audit firms and studied by audit academics. Beyond informing academics, our paper has implications for audit practitioners and regulators as they seek to manage auditors' behavior and audit quality through quality control initiatives.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"17 1","pages":"1-29"},"PeriodicalIF":2.8,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87284047","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: 17
Auditor Commitment and Turnover Intentions Following Negative Inspection Findings: The Effects of Regulator Enforcement Style and Firm Response 负面检查结果后的审计师承诺和离职意向:监管机构执法方式和企业反应的影响
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2020-11-01 DOI: 10.2308/AJPT-17-102
Kristian Martinow, Robyn A. Moroney, Noel Harding
{"title":"Auditor Commitment and Turnover Intentions Following Negative Inspection Findings: The Effects of Regulator Enforcement Style and Firm Response","authors":"Kristian Martinow, Robyn A. Moroney, Noel Harding","doi":"10.2308/AJPT-17-102","DOIUrl":"https://doi.org/10.2308/AJPT-17-102","url":null,"abstract":"\u0000 We examine the effect of the regulator's style (critical versus supportive) when enforcing negative inspection findings and the audit firm's response to those findings (increase or decrease audit process structure) on auditor professional and firm commitment and turnover intentions. We find no evidence that enforcement style impacts professional commitment, but that auditors are more inclined to leave the profession when the regulator adopts a critical enforcement style and when their firm increases audit process structure. We further find that firm commitment is lower when the firm increases audit process structure, and that this is most pronounced when the regulator adopts a supportive enforcement style. We find no evidence of firm turnover intentions being impacted by either enforcement style or firm response. Recognizing the importance of retaining competent and motivated auditors, our results highlight the care needed, and alternatives available, when regulators enforce, and firms respond to, negative inspection findings.\u0000 Data Availability: Data are available from the authors upon request.\u0000 JEL Classification: M42.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"57 1","pages":"143-165"},"PeriodicalIF":2.8,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80307656","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
Communicating Assurance Using Practitioner-Customized Procedures: An Experiment and Emerging Research Opportunities 使用从业者定制程序的沟通保证:实验和新兴研究机会
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2020-11-01 DOI: 10.2308/ajpt-19-103
Sandra C. Vera-Muñoz, Lisa Milici Gaynor, William R. Kinney
{"title":"Communicating Assurance Using Practitioner-Customized Procedures: An Experiment and Emerging Research Opportunities","authors":"Sandra C. Vera-Muñoz, Lisa Milici Gaynor, William R. Kinney","doi":"10.2308/ajpt-19-103","DOIUrl":"https://doi.org/10.2308/ajpt-19-103","url":null,"abstract":"\u0000 Traditionally, financial and nonfinancial information assurance standards have specified either “high” assurance based on “sufficient evidence” or “moderate” assurance based on analytical procedures and inquiries. Recently, in response to rapidly growing nonfinancial assurance demand, the IAASB extended the possible range of limited assurance by allowing practitioner-customized procedure descriptions and assuming diverse users can “appreciate” the varying reliability achieved. To test the validity of this policy change, we examine report users' confidence judgments for a GHG emissions assurance report using combinations of report attributes: critical practitioner-customized procedure descriptions, conclusion frame, and engagement label. We find that, consistent with an “assurance communication gap,” including or explicitly excluding a practitioner-customized procedure deemed essential-for-reasonable assurance does not significantly affect users' confidence judgments. However, we find that both positive conclusion frames and reasonable assurance engagement labels incrementally enhance confidence judgments. We outline research and practice opportunities related to emerging policy prescriptions involving practitioner-customized procedures.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"9 1","pages":"201-222"},"PeriodicalIF":2.8,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85356497","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
AUDITING: A Journal of Practice & Theory Editorial Policy 审计:一种实践与理论杂志编辑政策
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2020-11-01 DOI: 10.2308/1558-7991-39.4.bmi
{"title":"AUDITING: A Journal of Practice & Theory Editorial Policy","authors":"","doi":"10.2308/1558-7991-39.4.bmi","DOIUrl":"https://doi.org/10.2308/1558-7991-39.4.bmi","url":null,"abstract":"","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"23 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79193675","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
Climate Risk and the Price of Audit Services: The Case of Drought 气候风险与审计服务价格:以干旱为例
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2020-11-01 DOI: 10.2308/AJPT-18-097
Cameron Truong, Mukesh Garg, Christofer Adrian
{"title":"Climate Risk and the Price of Audit Services: The Case of Drought","authors":"Cameron Truong, Mukesh Garg, Christofer Adrian","doi":"10.2308/AJPT-18-097","DOIUrl":"https://doi.org/10.2308/AJPT-18-097","url":null,"abstract":"This study examines the impact of drought on the pricing of audit services for U.S. firms over the period 2001–2015. We employ the Palmer Drought Severity Index (PDSI) to determine drought intensity conditions at the state level on a yearly basis and regress audit fees on drought intensity after controlling for other known factors of audit fees. We document that auditors charge significantly higher audit fees for client firms headquartered in areas affected by drought. The effect of drought on audit fees is more pronounced among firms with lower accruals quality and among firms with high business operation concentration in their headquarter states. Collectively, our findings suggest that climate risk in the form of drought not only affects firm risk but also audit risk, thereby highlighting that externalities from climatic conditions are relevant to firms and auditors.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"1 1","pages":"167-199"},"PeriodicalIF":2.8,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83939022","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: 12
Sounds Good to Me: How Communication Mode and Priming Affect Auditor Performance 听起来不错:沟通模式和启动如何影响审计师绩效
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2020-10-01 DOI: 10.2308/ajpt-19-038
Mary P. Durkin, S. J. Jollineau, Sarah C Lyon
{"title":"Sounds Good to Me: How Communication Mode and Priming Affect Auditor Performance","authors":"Mary P. Durkin, S. J. Jollineau, Sarah C Lyon","doi":"10.2308/ajpt-19-038","DOIUrl":"https://doi.org/10.2308/ajpt-19-038","url":null,"abstract":"\u0000 Audit associates routinely interact with clients to request explanations and evidence regarding financial statement account balances. Client explanations may be vague or incomplete. We examine whether auditors' assessments of the quality of client explanations and their decision to follow-up with the client are influenced by (1) communication modes that vary in media richness, and (2) a prime that is intended to stimulate skeptical behavior. Media richness refers to the amount of data inherent in the communication mode. We predict that richer communication modes, such as video, can be more distracting than less rich communication modes, such as email. More distracted auditors will assess the quality of the client's response as higher and are less likely to follow-up with the client—potentially impairing audit quality and increasing audit risk. We predict and find that a prime that focuses auditors on the verifiability of the client's response will mitigate this behavior.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"49 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2020-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73307862","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: 7
Social Media Content and Social Comparisons: An Experimental Examination of their Effect on Audit Quality 社交媒体内容与社会比较:对审计质量影响的实验检验
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2020-09-28 DOI: 10.2308/ajpt-18-154
Stephen Kuselias, Jon K. Lauck, Summer Williams
{"title":"Social Media Content and Social Comparisons: An Experimental Examination of their Effect on Audit Quality","authors":"Stephen Kuselias, Jon K. Lauck, Summer Williams","doi":"10.2308/ajpt-18-154","DOIUrl":"https://doi.org/10.2308/ajpt-18-154","url":null,"abstract":"\u0000 Recent evidence suggests that auditors access social media platforms habitually throughout the workday. While exploratory research has found concerning effects related to social media usage, existing research has not investigated how viewing social media content might affect auditors. Using an experiment that holds social media usage constant, we examine how social media content impacts auditors' task performance. Relying on social comparison theory, we predict and find that the collection and evaluation of audit evidence (an integral component of audit quality) suffers when auditors view posts of peers' rewarding social experiences compared to those who do not view such content. In a further test of our theory, we demonstrate that evidence collection is preserved when auditors view posts made by other accountants in a professional setting alongside posts featuring peers' rewarding social experiences. Given the audit quality consequences of our results, these findings have implications for practitioners, academics, and regulators.\u0000 JEL Classifications: M40; M41; M42.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"58 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2020-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79310750","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 Effect of CSR Assurance and Explicit Assessment on Investor Valuation Judgments 企业社会责任保证与显性评估对投资者估值判断的影响
IF 2.8 3区 管理学
Auditing-A Journal of Practice & Theory Pub Date : 2020-09-24 DOI: 10.2308/ajpt-18-092
Hien Hoang, K. Trotman
{"title":"The Effect of CSR Assurance and Explicit Assessment on Investor Valuation Judgments","authors":"Hien Hoang, K. Trotman","doi":"10.2308/ajpt-18-092","DOIUrl":"https://doi.org/10.2308/ajpt-18-092","url":null,"abstract":"\u0000 We examine whether CSR assurance increases investors' fundamental value estimates, whether this effect depends on the type of assurance (reasonable versus limited), and whether investors are prompted to explicitly assess the company's performance. We conduct a 3 × 2 between-subjects experiment, with CSR assurance being manipulated at three levels (no assurance, limited assurance, and reasonable assurance) and explicit assessment at two levels (no explicit assessment and explicit assessment). We find that when there is no prompt to explicitly assess performance, the investors who receive an assurance report at a reasonable level derive higher fundamental value estimates than the investors who receive CSR information that is not assured or assured at a limited level. Investors who receive either a reasonable or limited assurance level report perceive the information to be more reliable than the investors who receive CSR information that is not assured, regardless of the prompt for explicit assessment.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"61 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2020-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76000336","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: 20
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