COVID-19大流行对审计师责任的影响:来自欧洲上市公司关于关键审计事项的证据

IF 2.8 3区 管理学 Q2 BUSINESS, FINANCE
Camelia-Daniela Hategan,Ruxandra-Ioana Pitorac,Andreea Claudia Crucean
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引用次数: 0

摘要

目的本研究旨在评估COVID-19大流行对财务报告质量和审计师责任的影响。本文旨在调查审计师如何确定COVID-19对公司年度财务报表的影响,并将这种影响视为发布报告中的关键审计事项(KAM)以及影响其报告的因素。设计/方法/方法实证研究包括对kam的定性分析和基于随机效应最大似然回归的面板数据计量经济模型的定量分析。样本包括2019-2020年在欧洲证券交易所一级市场上市的公司。结果表明,注册会计师的数量与审计师的规模、审计事件的频率和持续经营的不确定性之间存在直接的正相关关系。有两个变量没有得到验证:审核员轮换和审核费。研究的局限性/启示研究的局限性可能是样本结构,我们提出的模型没有考虑到所有可能的影响因素。实际意义本研究将有助于研究者、政策制定者和企业所有者对审计人员在工作中的责任有更深入的了解。由于实施远程办公后新冠疫情的实际影响,审计公司已开始投资于数字项目,以帮助他们进行团队合作和与客户沟通。对监管机构的一个影响是,通过延长最后期限,放宽了报告要求。原创性/价值本研究为学术文献提供了一个综合和计量经济学模型,分析了审计师在2019冠状病毒病大流行后发现的影响,这些影响由kam在其报告中表达。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Impact of COVID-19 pandemic on auditors’ responsibility: evidence from European listed companies on key audit matters
PurposeThis research seeks to assess the impact of the COVID-19 pandemic on the quality of financial reporting and the auditor's responsibility. This paper aims to investigate how the auditors identified the impact of COVID-19 on the companies' annual financial statements and considered this impact as a key audit matters (KAM) in the reports issued and the factors that influenced their reporting.Design/methodology/approachThe empirical research consists of a qualitative analysis of KAMs and a quantitative one based on a panel data econometric model using a random effects maximum likelihood regression. The sample includes companies listed on the primary market on European stock exchanges in 2019–2020.FindingsThe results suggest a direct positive correlation between numbers of KAMs and the auditor's size, frequency of the event and going concern uncertainty. Two of the variables were not validated: auditor rotation and audit fees.Research limitations/implicationsThe limitation of research can be the sample structure, and the model we proposed does not take into account all possible influencing factors.Practical implicationsThis study will help researchers, policymakers and business owners have a deeper understanding of auditors' responsibility in their work. As practical implications of the COVID-19 impact following the implementation of telework, audit firms have begun to invest in digital programs to assist them in their teamwork and communication with clients. One impact on regulators has been to relax reporting requirements by extending deadlines.Originality/valueThis research contributes to the academic literature by providing a synthesis and econometric model of the effects identified by auditors, following the COVID-19 pandemic, expressed by KAMs in their reports.
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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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