审计师对真实盈余管理有反应吗?

IF 1.2 Q3 BUSINESS, FINANCE
Angel Arturo Pacheco-Paredes , Clark M. Wheatley
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引用次数: 7

摘要

先前的研究已经证明了审计工作与真实盈余管理之间的联系[REM]。具体而言,审计报告滞后已被证明与REM呈正相关。我们调查了审计师和事务所的特征。我们的研究结果表明,总体而言,REM与较长的异常审计报告滞后相关[ARLs]。然而,我们发现,这种关联在很大程度上是由非加速过滤器驱动的。这一结果既适用于可疑公司(那些刚刚达到盈利基准的公司),也适用于非可疑公司,既适用于专业审计师,也适用于非专业审计师,既适用于盈利公司,也适用于亏损公司。总之,我们的结果表明,当审计师不受加速归档的时间压力约束时,遇到REM与更大的审计工作有关。然而,我们的结果可能表明,对于加速过滤器,异常arl可能是额外努力的不完美代表。这些结果对未来的研究和加速提交截止日期对审计质量的影响都有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Do auditors react to real earnings management?

Prior research has documented an association between audit effort and real earnings management [REM]. Specifically, audit report lags have been shown to be positively associated with REM. We investigate the auditor and firm characteristics underlying this association. Our results indicate that overall, REM is associated with longer abnormal audit report lags [ARLs]. We find, however, that this association is driven largely by non-accelerated filers. This result holds for both suspect firms (those firms just meeting earnings benchmarks) and non-suspect firms, for specialist as well as non-specialist auditors, and for profit as well as loss firms. Together our results indicate that when auditors are not constrained by the time pressure of accelerated filing, encountering REM is associated with greater audit effort. Our results may indicate, however, that with respect to accelerated filers, abnormal ARLs may be an imperfect proxy for additional effort. These results have implications for both future research and for the impact of accelerated filing deadlines on audit quality.

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来源期刊
Advances in Accounting
Advances in Accounting BUSINESS, FINANCE-
CiteScore
2.50
自引率
6.20%
发文量
29
期刊介绍: Advances in Accounting, incorporating Advances in International Accounting continues to provide an important international forum for discourse among and between academic and practicing accountants on the issues of significance. Emphasis continues to be placed on original commentary, critical analysis and creative research.
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