关于非审计费用的进一步证据:利用审计委员会中女性董事的情况

IF 3.3 Q1 BUSINESS, FINANCE
Kaleemullah Abbasi, Ashraful Alam, Noor Ahmed Brohi, Shahzad Nasim
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引用次数: 0

摘要

目的本研究旨在通过性别多元化的审计委员会来考察非审计费用与审计质量之间的联系。此外,作者还评估了这种联系是否会受到行业专业审计师的调节。设计/方法/途径本研究使用了非金融类 FTSE-350 公司的数据,时间跨度为 7 年。研究结果作者发现,审计委员会中的女性董事与非审计费用呈负相关,这表明非审计费用会降低审计质量。此外,研究结果表明,行业专家审计师对审计委员会的性别多元化与非审计费用之间的联系具有正向调节作用。这表明,当审计师是行业专家时,非审计费用会提高审计质量。研究建议监管机构在制定非审计费用限制时考虑审计师的行业专长。此外,本研究的结果对那些旨在了解是否可以利用非审计费用来提高审计质量的公司也有启发。此外,本研究还就行业专业审计师是否会影响非审计费用与审计质量之间的关系提供了更有力的证据。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Further evidence on non-audit fees: using the context of female directors on audit committees

Purpose

This study aims to examine the association between non-audit fees and audit quality by using the context of gender-diverse audit committees. Further, the authors assess whether this link is moderated by industry-specialist auditors.

Design/methodology/approach

This study used non-financial FTSE-350 firms over the period of seven years. In addition, the authors use ordinary least squares regression to test the research hypotheses.

Findings

The authors find that female directors on audit committees are negatively related to non-audit fees, suggesting that non-audit fees reduce audit quality. Moreover, the results indicate that industry-specialist auditors positively moderate the link between gender-diverse audit committees and non-audit fees. This suggests that non-audit fees improve audit quality when the auditor is an industry-specialist.

Practical implications

The study does not support blanket restrictions on non-audit fees. It recommends regulators to consider industry expertise of auditors when devising non-audit fee restrictions. Moreover, the findings of this study have implications for firms aiming to understand whether non-audit fees could be used for enhancing audit quality.

Originality/value

By using the context of female directors on audit committees, the authors conclusively assess the link between non-audit fees and audit quality. Further, this study provides a more robust evidence on whether industry-specialist auditors affect the relationship between non-audit fees and audit quality.

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来源期刊
CiteScore
5.80
自引率
16.00%
发文量
65
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