审计与客户管理协商可能性的档案度量:审计滞后度量猜想的探索*

IF 1.6 Q3 BUSINESS, FINANCE
Yan Luo, Steven E. Salterio
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引用次数: 1

摘要

Salterio(2012)假设审计效率指标审计报告滞后(财务报表结束日与审计师报告日之间的时间长度)的调整可以提供基础审计师-客户管理(ACM)谈判可能性的指标。Salterio认为,这些措施将使档案研究人员能够检查迄今为止是实验和现场研究人员专属领域的问题。使用审计报告滞后度量和异常审计报告滞后度量(基于审计报告滞后决定因素模型的残差),我们表明,在控制了审计费用的其他已知决定因素后,较大的滞后与较高的审计费用相关。我们还表明,较大的滞后与较高的可自由支配应计收益水平相关,即较低的应计质量。基于我们的研究结果,我们建议支持Salterio的假设,即审计报告滞后和异常审计报告为年终ACM协商可能性的差异提供了有效的档案代理。我们建议,除了为监管机构和其他人提供确定审计公司的哪些客户更有可能拥有不同类型的ACM关系的手段外,该代理还将允许研究人员根据谈判是否可能发生来研究与已公布的会计数字相关的问题。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Toward an Archival Measure of the Likelihood of Auditor–Client Management Negotiation: An Exploration of the Audit Lag Measures Conjecture*

Salterio (2012) hypothesized that adaptations of an audit efficiency measure, audit report lag (the length of time between the financial statement year-end date and the auditor's report date), could provide measures of underlying auditor–client management (ACM) negotiation likelihood. Salterio argued that these measures would enable archival researchers to examine issues that heretofore were the exclusive domain of experimental and field researchers. Using an audit report lag measure and a measure of abnormal audit report lag lags (the residual based on audit report lag determinants model), we show that a larger lag is associated with higher audit fees after controlling for other known determinants of audit fees. We also show that larger lags are associated with higher levels of discretionary accruals—that is, lower accrual quality. Based on our findings, we suggest that there is support for Salterio's hypothesis that audit report lags and abnormal audit report provide valid archival proxies for the differences in year-end ACM negotiation likelihood. We suggest that this proxy will allow researchers to study issues related to published accounting numbers in light of whether negotiations are likely to have occurred in addition to providing regulators and others the means to determine what clients of audit firms are more likely to have different types of ACM relationships.

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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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