新审计服务的 "四大 "效应：丹麦 COVID-19 固定成本业务支持计划案例

IF 2.1 4区管理学 Q2 BUSINESS, FINANCE

International Journal of Auditing Pub Date : 2024-07-11 DOI:10.1111/ijau.12363

Morten Holm, Thomas Riise Johansen

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引用次数: 0

摘要

本研究调查了新进入世界的审计服务的四大效应。基于丹麦 COVID-19 固定成本支持计划的独特数据，我们分析了四大和非四大审计服务在审计费用和审计质量两个指标上的差异。我们的研究结果表明，与四大审计师合作的公司在申请过程中会获得更成功的结果，并愿意为类似的审计服务支付四大审计师的溢价。与非四大审计师的客户相比，四大审计师的客户平均更有可能获得全额补偿，在申请过程中被拒绝的次数也更少。这项研究对政策制定者和公司都有借鉴意义。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Big 4 effect for new audit services: The case of the Danish COVID‐19 fixed‐cost business‐support scheme

This study investigates the Big 4 effect for a new‐to‐the‐world audit service. Based on unique data from the Danish COVID‐19 fixed cost support scheme we analyse differences in audit fees and two measures of audit quality across Big 4 and non‐Big 4 engagements. Our findings suggest that firms engaging with Big 4 auditors experience more successful outcomes in the application process and are willing to pay a Big 4 premium for comparable assurance services. Clients of Big 4 auditors are, on average, more likely to receive full compensation, and experience fewer rejections during the application process than clients of non‐Big 4 auditors. This research has implications for policymakers and companies.

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来源期刊

International Journal of Auditing BUSINESS, FINANCE-

CiteScore

3.70

自引率

15.00%

发文量

期刊介绍： In addition to communicating the results of original auditing research, the International Journal of Auditing also aims to advance knowledge in auditing by publishing critiques, thought leadership papers and literature reviews on specific aspects of auditing. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear potential for readers to apply the results or ideas in their local environments. While articles must be methodologically and theoretically sound, any research orientation is acceptable. This means that papers may have an analytical and statistical, behavioural, economic and financial (including agency), sociological, critical, or historical basis. The editors consider articles for publication which fit into one or more of the following subject categories: • Financial statement audits • Public sector/governmental auditing • Internal auditing • Audit education and methods of teaching auditing (including case studies) • Audit aspects of corporate governance, including audit committees • Audit quality • Audit fees and related issues • Environmental, social and sustainability audits • Audit related ethical issues • Audit regulation • Independence issues • Legal liability and other legal issues • Auditing history • New and emerging audit and assurance issues