审计师变更合同日期提前对审计质量的影响

IF 2.1 4区 管理学 Q2 BUSINESS, FINANCE
Sangil Kim, Jonggeun Kim, Ho-Young Lee
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引用次数: 0

摘要

本研究探讨了审计师变更合同(ECAC)对审计质量的影响。2018年11月,韩国政府强制要求客户公司必须在审计报告日期之前完成审计业务合同。这一要求使在职审计员在完成审计程序之前了解其受雇的最后一年。我们的假设表明,这种意识的提高提高了在职审计师的独立性,从而提高了审计质量。调查结果支持了这一假设,并揭示了在实施ECAC后,在审计师变动前一年,现任审计师的审计质量更高。ECAC被认为是一种具有成本效益的方法,因为它可以很容易地通过提前通知审计师变更的日期来实施。这些发现为其他寻求在降低成本的同时提高审计质量的国家提供了宝贵的见解。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Effect of Earlier Contract Date for Auditor Change on Audit Quality

This study investigates the effect of an earlier contract for auditor change (ECAC) on audit quality. In November 2018, the Korean government mandated that client firms must complete audit engagement contracts before the date of the audit report. This requirement informed incumbent auditors about the final year of their engagement prior to completing audit procedures. Our hypothesis suggests that this increased awareness enhances the independence of incumbent auditors, resulting in improved audit quality. The findings support the hypothesis and reveal that audit quality with incumbent auditors in the year preceding the auditor change is higher following the implementation of ECAC. ECAC is identified as a cost-effective approach, as it can be readily implemented by advancing the notice date for auditor changes. These findings offer valuable insights to other countries seeking to enhance their audit quality while minimising costs.

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来源期刊
CiteScore
3.70
自引率
15.00%
发文量
43
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
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