特定任务知识是否能提高审计质量:来自所得税账户审计的证据

IF 3.6 2区 管理学 Q1 BUSINESS, FINANCE
Nathan C. Goldman , M. Kathleen Harris , Thomas C. Omer
{"title":"特定任务知识是否能提高审计质量:来自所得税账户审计的证据","authors":"Nathan C. Goldman ,&nbsp;M. Kathleen Harris ,&nbsp;Thomas C. Omer","doi":"10.1016/j.aos.2021.101320","DOIUrl":null,"url":null,"abstract":"<div><p>Two forms of expertise can influence audit quality: industry<span><span><span> and task-specific expertise. If tax knowledge is predominately task-specific, </span>audit offices with increased exposure to complex tax issues will develop tax task-specific expertise. Using outcomes related to income tax account audits, we examine whether tax task-specific knowledge (TSK) accumulates at the audit office level and affects the income tax accounts’ audit quality. We find that tax TSK increases the income tax accounts' audit quality, suggesting individual tax TSK accumulates at the office level. Additionally, semi-structured interviews of partners/senior managers at Big 4 audit firms validate group </span>information processing as a theory that explains TSK developing at the office level and confirms that tax knowledge is predominately task-specific with some industry-specific knowledge. We contribute to and extend the literature examining audit office expertise by providing evidence that exposure to complex tax issues develops TSK at the office level and enhances audit quality. These findings provide archival and qualitative evidence of how TSK develops at the office level.</span></p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":null,"pages":null},"PeriodicalIF":3.6000,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts\",\"authors\":\"Nathan C. Goldman ,&nbsp;M. Kathleen Harris ,&nbsp;Thomas C. Omer\",\"doi\":\"10.1016/j.aos.2021.101320\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>Two forms of expertise can influence audit quality: industry<span><span><span> and task-specific expertise. If tax knowledge is predominately task-specific, </span>audit offices with increased exposure to complex tax issues will develop tax task-specific expertise. Using outcomes related to income tax account audits, we examine whether tax task-specific knowledge (TSK) accumulates at the audit office level and affects the income tax accounts’ audit quality. We find that tax TSK increases the income tax accounts' audit quality, suggesting individual tax TSK accumulates at the office level. Additionally, semi-structured interviews of partners/senior managers at Big 4 audit firms validate group </span>information processing as a theory that explains TSK developing at the office level and confirms that tax knowledge is predominately task-specific with some industry-specific knowledge. We contribute to and extend the literature examining audit office expertise by providing evidence that exposure to complex tax issues develops TSK at the office level and enhances audit quality. These findings provide archival and qualitative evidence of how TSK develops at the office level.</span></p></div>\",\"PeriodicalId\":48379,\"journal\":{\"name\":\"Accounting Organizations and Society\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":3.6000,\"publicationDate\":\"2022-05-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting Organizations and Society\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S0361368221000982\",\"RegionNum\":2,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Organizations and Society","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0361368221000982","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

摘要

两种形式的专业知识可以影响审计质量:行业和特定任务的专业知识。如果税务知识主要是针对特定任务的,那么越来越多地接触复杂税务问题的审计办公室将发展针对特定任务的税务专业知识。使用与所得税账户审计相关的结果,我们检验了税务任务特定知识(TSK)是否在审计办公室层面积累并影响所得税账户的审计质量。我们发现,税收风险系数提高了所得税账户的审计质量,说明个人税收风险系数在办公室层面积累。此外,对四大审计事务所合伙人/高级管理人员的半结构化访谈验证了群体信息处理作为一种理论,可以解释在办公室层面上发展的TSK,并证实了税务知识主要是针对特定任务的,也有一些针对特定行业的知识。我们通过提供证据证明,暴露于复杂的税务问题会在办公室层面上发展TSK,并提高审计质量,从而贡献并扩展了审查审计办公室专业知识的文献。这些发现为TSK如何在办公室层面发展提供了档案和定性证据。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts

Two forms of expertise can influence audit quality: industry and task-specific expertise. If tax knowledge is predominately task-specific, audit offices with increased exposure to complex tax issues will develop tax task-specific expertise. Using outcomes related to income tax account audits, we examine whether tax task-specific knowledge (TSK) accumulates at the audit office level and affects the income tax accounts’ audit quality. We find that tax TSK increases the income tax accounts' audit quality, suggesting individual tax TSK accumulates at the office level. Additionally, semi-structured interviews of partners/senior managers at Big 4 audit firms validate group information processing as a theory that explains TSK developing at the office level and confirms that tax knowledge is predominately task-specific with some industry-specific knowledge. We contribute to and extend the literature examining audit office expertise by providing evidence that exposure to complex tax issues develops TSK at the office level and enhances audit quality. These findings provide archival and qualitative evidence of how TSK develops at the office level.

求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
CiteScore
7.80
自引率
6.40%
发文量
38
期刊介绍: Accounting, Organizations & Society is a major international journal concerned with all aspects of the relationship between accounting and human behaviour, organizational structures and processes, and the changing social and political environment of the enterprise.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信