从众?同行对银行自愿审计的影响

IF 3.2 3区 管理学 Q1 BUSINESS, FINANCE
Matthew J. Beck, Nathan G. Lundstrom, Sarah B. Stuber
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引用次数: 0

摘要

我们研究了同行的审计选择是否会影响银行自愿获得审计的决定。我们发现,银行自愿获得审计的可能性与同行的审计决定有显著关联。当同行因地理位置更接近、贷款组合相似或规模相似而更突出时,这种关系就更强。此外,我们还发现同行对银行审计决策的影响受银行现有担保水平的调节。具体来说,已经获得较低保证水平的银行不太可能在同行影响下开始审计。我们也没有发现证据表明同行影响会延伸到银行停止审计的决定。总体而言,我们的研究结果与同行影响显著影响银行开始获取审计的决定是一致的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Following the crowd? Peer influence on voluntary bank audits

We examine whether peer audit choices influence a bank's decision to obtain an audit voluntarily. We find that the likelihood of a bank voluntarily obtaining an audit is significantly associated with the audit decisions of peers. The relation is stronger when the peers are more salient due to closer geographic proximity, similarity in loan portfolio, and similarity in size. In addition, we find that peer influence on a bank's audit decision is moderated by the bank's existing level of assurance. Specifically, banks already obtaining a lower level of assurance are less likely to begin an audit in response to peer influence. We also find no evidence that peer influence extends to banks' decisions to cease obtaining an audit. Overall, our findings are consistent with peer influence significantly influencing banks' decisions to begin obtaining an audit.

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来源期刊
CiteScore
6.20
自引率
11.10%
发文量
97
期刊介绍: Contemporary Accounting Research (CAR) is the premiere research journal of the Canadian Academic Accounting Association, which publishes leading- edge research that contributes to our understanding of all aspects of accounting"s role within organizations, markets or society. Canadian based, increasingly global in scope, CAR seeks to reflect the geographical and intellectual diversity in accounting research. To accomplish this, CAR will continue to publish in its traditional areas of excellence, while seeking to more fully represent other research streams in its pages, so as to continue and expand its tradition of excellence.
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