审计人员对慈善机构发布持续经营修改审计意见的倾向和准确性

IF 3.5 Q1 BUSINESS, FINANCE
Yitang (Jenny) Yang, R. Simnett, Elizabeth Carson
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引用次数: 1

摘要

本文通过比较ACNC数据库中撤销ABN状态和撤销经营状态两种结果,确定了影响审计人员发布持续经营修正审计意见倾向的因素,并检验了审计人员在为慈善机构发布此类意见时的准确性。我们发现,规模较小、财务状况较差、上一年获得过GCO、捐赠收入占比较小、经济上依赖后续资金的慈善机构更有可能获得GCO。四大审计机构发布GCO的可能性较小,但它们在GCO报告错误分类方面没有显着差异。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Auditors’ propensity and accuracy in issuing going‐concern modified audit opinions for charities
This paper identifies the factors which impact auditors’ propensity to issue going concern modified audit opinions (GCOs) and examines their accuracy in issuing such opinions for charities by comparing with two outcomes, cancellation of ABN status and the revoking of operating status on the ACNC database. We find that GCOs are more likely for charities which are smaller, in greater financial distress, received a prior year GCO, had smaller proportion of donation income and had economic dependence on subsequent funding. Big 4 auditors are less likely to issue GCOs, but they do not show significant differences in GCO reporting mis-classification.
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