审计师工作量压缩和旺季投资组合变化:美国证据

Q4 Economics, Econometrics and Finance

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2014-02-10 DOI:10.1504/IJAAPE.2014.059191

D. M. Lopez, M. Pitman

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引用次数: 10

摘要

本研究的目的是调查审计师工作量压缩对审计公司旺季客户组合变化可能性的影响。我们发现工作量压缩与当地办事处旺季客户组合成分变化的可能性之间存在正相关的证据。我们还发现了审计客户偏差与此类变化可能性之间正相关的证据。我们的审计师风险代理的结果与之前的研究一致，支持投资组合中风险水平较高的审计师更有可能参与旺季客户流失。通过使用替代研究方法和考虑以前被忽视的变量，本研究揭示了影响审计人员投资组合管理决策的因素。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Auditor workload compression and busy season portfolio changes: US evidence

The purpose of this study is to investigate the impact of auditor workload compression on the likelihood of changes to the busy season client portfolio of an audit firm. We find evidence of a positive association between workload compression and the likelihood of changes to the constituents of the busy season client portfolio of a local office. We also find evidence of a positive association between auditor-client misalignment and the likelihood of such changes. The results for our auditor risk proxies are consistent with prior studies, in support that auditors with greater levels of risk in their portfolios are more likely to engage in busy season client turnover. By using alternative research methods and considering previously overlooked variables, this study sheds new light on the factors influencing the portfolio management decisions of auditors.

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来源期刊

International Journal of Accounting, Auditing and Performance Evaluation Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.