审计师特征和新冠肺炎大流行对KAM报告的影响

IF 2.8 3区 管理学 Q2 BUSINESS, FINANCE
Mohamed Hegazy, Rasha El-Haddad, Noha Mahmoud Kamareldawla
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引用次数: 4

摘要

目的研究审计人员的特点如何影响新审计报告中的关键审计事项。它还提供了对新冠肺炎疫情对特定行业不同审计报告决策和审计质量的影响的理解。设计/方法/方法本文使用了一项基于实际审计案例研究的调查,该调查是从一家具有国际关系的审计公司的客户管理信件中提取的,以检验所提出的假设。Kruskal–Wallis和Mann–Whitney测试旨在分析不同审计群体在选择每个审计事项所需的审计报告章节方面的反应差异。Wilcoxon签名秩检验分析了审计师在COVID-19前后的反应差异。发现当行业专业化、审计师的专业资格和新冠肺炎的影响对审计师识别和披露KAM的能力产生一定影响时,大多数已开发的假设仅被部分接受。审计师职位是对新审计报告中KAM的认可产生重大影响的最重要因素,从而提高了审计质量。专门从事制造业和金融机构的审计师尤其如此。独创性/价值当前的研究表明,在疫情期间,与其他审计事项相比,审计师在识别KAM方面更有效,从而增强了用户对审计和财务报告流程的信心。这些结果对监管机构和审计师很有用,因为它们更好地了解了可能影响新冠肺炎下新审计报告中沟通KAM的因素。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Impact of auditor characteristics and Covid-19 Pandemic on KAMs reporting
Purpose This paper aims to investigate how auditors’ characteristics affect key audit matters (KAMs) in the new audit report. It also provides an understanding of the effect of the COVID-19 pandemic on different audit reporting decisions and audit quality in specific industries. Design/methodology/approach The paper uses a survey based on actual audit case studies extracted from the management letters of clients in an audit firm with international affiliation to test the proposed hypotheses. Kruskal–Wallis and Mann–Whitney tests are conducted to analyze variance in responses among different groups of auditors regarding their selection of audit report sections required for each audit matter. The Wilcoxon signed rank test analyses difference in the auditors’ responses pre- and post-COVID-19 implications. Findings Most of the developed hypotheses were only partially accepted where industry specialization, professional qualifications of the auditors and the effects of COVID-19 had some effects on the ability of auditors to recognize and disclose KAMs. Auditor position is the most factor that significantly influenced the recognition of KAMs in the new audit report resulting in higher audit quality. This was specially the case with auditors specializing in manufacturing and financial institutions. Originality/value The current research illustrates that during the pandemic, auditors were more effective in recognizing KAMs compared to other audit matters, thus enhancing users’ confidence in both the audit and the financial reporting processes. The results are useful to regulators and auditors as they provide a better understanding of the factors that may impact communicating KAMs in the new audit report under COVID-19.
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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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