信任在外部审计中重要吗?审计委员会主席对外部审计的信任作用

IF 2.8 3区 管理学 Q2 BUSINESS, FINANCE
Kwok Yip Cheung, Chung Yee Lai
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引用次数: 0

摘要

本研究旨在探讨香港审计委员会主席的信任对外部审计师与审计委员会主席之间互动质量的影响。设计/方法/方法本研究采用问卷调查的方式,向香港上市公司的审计委员会主席收集数据,回应率为19.2%。本研究采用偏最小二乘结构方程模型。结果表明,审计委员会主席对外部审计师的能力、诚信和商誉的信任是互动质量的重要决定因素。研究结果还表明,在审计绩效阶段,参与前阶段的互动质量对信任三个维度与互动质量之间的关系具有重要的中介作用。据作者所知,这是第一次研究审计委员会主席对外部审计师的信任对其相互作用质量的影响。研究结果为董事会、审计人员和政策制定者实施增强相互信任的政策以提高审计质量提供了参考。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Does trust matter in external audits? The role of audit committee chair’s trust in external audits
Purpose This study aims to investigate the impact of the audit committee chair’s trust on the quality of interactions between the external auditor and the audit committee chair in Hong Kong. Design/methodology/approach The research uses a questionnaire survey to gather data from the audit committee chairs of the listed companies in Hong Kong, with a response rate of 19.2%. Partial least squares structural equation modelling is used in this study. Findings The results reveal that the audit committee chair’s trust in the external auditor’s competence, integrity and goodwill is an important determinant of the interaction quality. The findings also show that interaction quality during the pre-engagement stage is important to mediate the relationships between the three dimensions of trust and interaction quality during the audit performance stage. Originality/value This is the first study, to the best of the author’s knowledge, that examines the impact of the audit committee chair’s trust in the external auditor on the quality of their interactions. The findings provide insights for board of directors, auditors and policymakers to implement policies that enhance trust between them to improve audit quality.
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来源期刊
CiteScore
5.40
自引率
13.80%
发文量
45
期刊介绍: The key areas addressed are: ■Audit and Assurance (financial and non-financial) ■Financial and Managerial Reporting ■Governance, controls, risks and ethics ■Organizational issues including firm cultures, performance and development In addition, the evaluation of changes occurring in the auditing profession, as well as the broader fields of accounting and assurance, are also explored. Debates concerning organizational performance and professional competence are also covered.
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