诉讼风险、审计师任期、审计师专业化及其对报告质量的影响

E. Elshafie
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引用次数: 0

摘要

无论是在2002年萨班斯-奥克斯利法案之前还是之后,之前关于客户重要性对审计质量或财务报告质量影响的研究提供了混合证据。我测试客户重要性和财务报告质量之间的关联是否受到其他相关结构的影响,这些结构减轻了这两个变量之间的关联。使用2000-2014年期间的数据,我首先测试了客户重要性对财务报告质量的影响,该影响由业绩调整后的可自由支配应计项目的绝对值衡量;其次,我检验了诉讼风险、审计师任期和审计师专业化是否会减轻这种影响。结果表明,客户重要性对财务报告质量存在负向影响。然而,测试的三个变量似乎并没有减轻客户重要性对财务报告质量的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Litigation risk, auditor tenure, and auditor specialisation and their effect on reporting quality
Prior research on the effect of client importance on audit quality or financial reporting quality provides mixed evidence, whether before or after the Sarbanes Oxley Act of 2002. I test whether the association between client importance and financial reporting quality is affected by other related constructs that mitigate the association between these two variables. Using data over the period 2000-2014, I first test the effect of client importance on financial reporting quality measured by the absolute value of performance-adjusted discretionary accruals; secondly, I test whether litigation risk, auditor tenure, and auditor specialisation mitigate this effect. The results show that there is a negative effect of client importance on financial reporting quality. However, the three variables tested do not seem to mitigate the effect of client importance on financial reporting quality.
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