E. M. Hawkins, Andrew H. Newman, J. C. Robertson, Chad M. Stefaniak, Jeremy M. Vinson
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引用次数: 0
摘要
本研究旨在考察传统时间预算审计模式的替代方案的收益和成本。我们调查了参与公司设计的非基于时间的预算(NTB)模式试点项目的审计师,在该项目中,几个业务团队没有时间预算,审计师也不跟踪时间。结果表明,审计师对 NTB 模式所允许的自主权表示赞赏,认为它改善了团队合作,减少了对绩效评估的担忧,感到有能力为客户提供增值服务,并表示工作与生活更加平衡,工作满意度更高。公司提供的专有档案证据表明,两种模式的效率并无差异,因为在 NTB 模式下,审计程序签字的时间并没有受到负面影响。总体而言,我们的研究结果表明,对于希望减少对时间预算编制依赖的审计公司来说,NTB 模式可能是一个可行的选择。数据提供:请联系 Erin M. Hawkins。
Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model
The purpose of this study is to examine the benefits and costs of an alternative to the traditional time-based budget audit model. We survey auditors who participated in a real-world, firm-designed, non-time-based budget (NTB) model pilot program during which several engagement teams were not provided with a time budget and auditors did not track time. Results suggest auditors appreciated the autonomy the NTB model allows, felt it improved teamwork, reported less concern about performance evaluations, felt empowered to deliver value-added services to the client, and indicated greater work-life balance and job satisfaction. Firm-provided proprietary archival evidence suggests that efficiency did not differ across the two models, as the timing of audit procedure signoffs was not negatively impacted under the NTB model. Overall, our results suggest a NTB model may be a viable option for audit firms looking to decrease their reliance on time-based budgeting.
Data Availability: Please contact Erin M. Hawkins.
期刊介绍:
Accounting Horizons is one of three association-wide journals published by the American Accounting Association AAA. This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.