办公室层面的传染:繁忙季节主要客户不及时提交文件的影响

IF 2.8 3区 管理学 Q2 BUSINESS, FINANCE
Justyna Skomra, R. Sellers, Piotr Antoni Skomra
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引用次数: 0

摘要

目的本研究旨在探讨四大会计师事务所本地办事处的大型加速呈报者(LAF)客户的非及时呈报(NT)对其他客户的旺季传染效应。具体而言,作者研究了此类事件对该办公室其他客户的审计质量和及时性的影响。设计/方法/方法使用2006年至2019年LAF客户年度NT文件的面板数据,作者应用普通最小二乘回归技术来模拟审计报告滞后(ARL),并应用逻辑回归技术来模拟重述的概率。控制审计公司,行业和年度固定效应,作者发现,LAF NT备案降低了审计质量和审计及时性的其他客户的办公室,以重述风险和ARL衡量。对ARL的影响在办公室内的中小型客户端最为明显。中型客户的审计质量下降。研究的局限性/启示本研究的结果对审计师和监管者具有实际意义。它们揭示了审计师当地办事处与NT LAF客户之间的传染效应。这项研究的主要限制是缺乏人员使用数据,无法得出因果关系的结论。原创性/价值据作者所知,这是第一个记录LAF客户的NT申报传染效应的研究,该研究是在审计师的地方办公室层面进行的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Office level contagion: impact of a non-timely filing by a major busy season client
Purpose This study aims to investigate the busy season contagion effects on other clients of the Big 4 auditor’s local office associated with the non-timely (NT) filing(s) by large accelerated filer (LAF) client(s) of the office. Specifically, the authors examine the influence such events have on the audit quality and timeliness of other clients of that office. Design/methodology/approach Using panel data of annual NT filings of LAF clients between 2006 and 2019, the authors apply the ordinary least squares regression technique to model audit reporting lag (ARL) and the logistic regression technique to model the probability of restatements. Findings Controlling for audit firm, industry and year-fixed effects, the authors find that a LAF NT filing reduces audit quality and audit timeliness of other clients of the office, as measured by restatement risk and ARL. The impact on ARL is most pronounced on the medium and small clients within the office. The deteriorated audit quality is observed for medium clients. Research limitations/implications The results of this study have practical implications for auditors and regulators. They reveal the contagion effect in the auditor’s local office with the NT LAF client. The main limitation of the study is the lack of staffing utilization data to allow for drawing conclusions on causality. Originality/value To the best of the authors’ knowledge, this is the first study to document the contagion effect of NT filings of LAF clients conducted at the auditor’s local office level.
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来源期刊
CiteScore
5.40
自引率
13.80%
发文量
45
期刊介绍: The key areas addressed are: ■Audit and Assurance (financial and non-financial) ■Financial and Managerial Reporting ■Governance, controls, risks and ethics ■Organizational issues including firm cultures, performance and development In addition, the evaluation of changes occurring in the auditing profession, as well as the broader fields of accounting and assurance, are also explored. Debates concerning organizational performance and professional competence are also covered.
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