审计调整与公共部门审计质量

M. Greenwood, Ruijia Zhan
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引用次数: 14

摘要

在紧缩的背景下,在英国公共审计启发改革,我们调查审计公司减轻管理偏见在公共部门财务报告的程度。大量文献发现,公共和非营利管理者都在管理收益。通过向上管理赤字和向下管理盈余,报告接近于零的小额盈余。在代理理论下,审计师为其委托人的利益行事会倾向于扭转这种偏见。我们利用查阅英国国民健康服务(NHS)审计前财务报表的特权,调查2010年期间审计调整对英国国民健康服务基金会信托基金审计前财务报表的影响。2011年到2014年?2015年。我们发现有证据表明,审计人员在审计前出现赤字的信托公司的情况下采取了扭转管理偏见的行动,但没有证据表明审计前出现盈余的信托公司也是如此。在信托盈余的情况下,这些发现与审计师的结论一致吗?利益与管理层一致,而不是与委托人一致。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Audit Adjustments and Public Sector Audit Quality
In the context of austerity-inspired reforms to public audit in England we investigate the extent to which audit firms mitigate management bias in public sector financial reports. A substantial body of literature finds that both public and not-for-profit managers manage ?earnings? to report small surpluses close to zero by managing deficits upwards and surpluses downwards. Under agency theory, auditors acting in the interests of their principal(s) would tend to reverse this bias. We exploit privileged access to pre-audit financial statements in the setting of the English National Health Service (NHS) to investigate the impact of audit adjustments on the pre-audit financial statements of English NHS Foundation Trusts over the period 2010?2011 to 2014?2015. We find evidence that auditors act to reverse management bias in the case of Trusts with a pre-audit deficit, but find no evidence that this is the case for Trusts with a pre-audit surplus. In the case of Trusts in surplus, these findings are consistent with auditors? interests being aligned with management, rather than principals.
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