行业专业审计师是否提高了欧盟的会计质量?来自国际财务报告准则之前和强制性国际财务报告准则之后期间的证据

IF 2.3 Q2 BUSINESS, FINANCE
D. M. Lopez, Michael A. Schuldt, J. G. Vega
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引用次数: 0

摘要

本研究的目的是检验欧盟(EU)审计师行业专业化与会计质量之间的关系。本研究采用差异中的差异设计,从不同的行业专家视角和不同的会计准则制度探讨审计质量。具体而言,本研究考察了非行业专家、欧盟成员国国家级行业专家(EU -level)、欧盟社区级行业专家(EU -level)以及联合行业专家进行审计的会计质量。本研究发现了由非行业专家在国际财务报告准则后执行的审计中会计质量改善的证据。还有证据表明,在采用国际财务报告准则之后,由欧盟级别的行业专家执行的审计工作在会计质量方面有所改善。此外,无论是在采用国际财务报告准则之前还是在采用国际财务报告准则之后,由eum级别的行业专家执行的审计的会计质量似乎都要高于由非行业专家执行的审计。总体而言,欧盟强制采用国际财务报告准则似乎与一些审计集团会计质量的改善有关。研究局限/启示行业专业化和会计质量不是直接可观察的结构;这项研究不可避免地采用了两方面的代理指标。本研究的结果是特定地区的,仅适用于强制性国际财务报告准则采用者。实际意义本研究向监管机构通报了行业专业审计师和财务报告质量的重要性,特别是在欧盟的背景下。研究结果表明,在强制采用国际财务报告准则期间,行业专家是一个重要的会计质量决定因素。这些发现对欧盟及其他地区的监管机构都有影响。原创性/价值本研究是第一批调查审计师专业化对欧盟会计质量影响的研究之一,特别是在采用国际财务报告准则的情况下。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Do industry specialist auditors enhance accounting quality in the EU? Evidence from the pre-IFRS and mandatory post-IFRS periods
PurposeThe purpose of this study is to examine the association between auditor industry specialization and accounting quality in the European Union (EU).Design/methodology/approachThis study employs a difference-in-differences design and explores audit quality from different industry specialist perspectives and different accounting standard regimes. Specifically, this study examines accounting quality among audits performed by non-industry specialists, EU member country-level industry specialists (EUM-level), EU community-level industry specialists (EUC-level), as well as joint industry specialists.FindingsThis study finds evidence of an improvement in accounting quality among audits performed by non-industry specialists post-IFRS. There is also evidence of an improvement in accounting quality among audits performed by EUC-level industry specialists post-IFRS. In addition, accounting quality among audits performed by EUM-level industry specialists seems to be greater than that of audits performed by non-industry specialists in either the pre-IFRS period or the post-IFRS period. Overall, the mandatory adoption of IFRS in the EU appears to be associated with an improvement in accounting quality among some auditor groups.Research limitations/implicationsIndustry specialization and accounting quality are not directly observable constructs; this study inevitably employs proxy measures for both. The findings of this study are location-specific and apply to mandatory IFRS adopters only.Practical implicationsThis study informs regulators with respect to the importance of industry specialist auditors and financial reporting quality, particularly within the context of the EU. The findings suggest that industry specialists were a significant accounting quality determinant during the mandatory adoption of IFRS. The findings have implications for regulators in the EU and beyond.Originality/valueThis study is among the first to investigate the impact of auditor specialization on accounting quality in the EU, particularly in connection with the adoption of IFRS.
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来源期刊
Asian Review of Accounting
Asian Review of Accounting BUSINESS, FINANCE-
CiteScore
3.20
自引率
25.00%
发文量
32
期刊介绍: Covering various fields of accounting, Asian Review of Accounting publishes research papers, commentary notes, review papers and practitioner oriented articles that address significant international issues as well as those that focus on Asia Pacific in particular.Coverage includes but is not limited to: -Financial accounting -Managerial accounting -Auditing -Taxation -Accounting information systems -Social and environmental accounting -Accounting education Perspectives or viewpoints arising from regional, national or international focus, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among accounting scholars internationally and those in Asia Pacific in particular.
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