审计师对非增收性错报的回应和预防:来自审计费用和重述的证据

IF 2.7 3区 管理学 Q2 BUSINESS, FINANCE
Jeffrey A. Pittman, Yuping Zhao
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引用次数: 6

摘要

我们记录了非收入增加(NII)错报对投资者很重要,然后调查审计师是否应对和防止不同类型的NII错报。我们将NII错报分为更正对财务报告产生不利(即不利)影响的错报和更正对财务报告产生积极(即有利)影响的错报。我们发现审计费用与不利的NII错报呈正相关,但与有利的NII错报无关。我们研究了审计师是否会阻止季度错报导致年度报告错报,发现审计师不太可能阻止有利和不利的NII季度报告错报导致年度报告错报,有利的NII错报的审计效率较低。总而言之,我们的研究表明,审计师确实试图通过在不利的NII错报上花费更大的精力来约束NII错报。数据可用性:本研究中使用的数据可从公共来源获得。JEL分类:M49。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Auditor Responses to and Prevention of Non-Income-Increasing Misreporting: Evidence from Audit Fees and Restatements
We document that non-income-increasing (NII) misreporting is important to investors and then investigate whether auditors respond to and prevent different types of NII misstatements. We categorize NII misstatements into those whose correction adversely (i.e., unfavorably) affect financial reports and those whose correction positively (i.e., favorably) affect financial reports. We find that audit fees are positively associated with unfavorable NII misstatements, but not with favorable NII misstatements. We examine whether auditors prevent quarterly misstatements from resulting in annual report misstatements and find that auditors are less likely to prevent both favorable and unfavorable NII quarterly report misstatements from resulting in annual report misstatements, with the audit efficacy being lower for favorable NII misstatements. In sum, our research indicates that auditors do attempt to constrain NII misreporting with greater effort expended on unfavorable NII misstatements. Data Availability: Data used in this study are available from public sources. JEL Classifications: M49.
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来源期刊
CiteScore
4.30
自引率
10.70%
发文量
34
期刊介绍: AUDITING contains technical articles as well as news and reports on current activities of the association.
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