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Kasigwa, Gerald. „Reduced Audit Quality Behavior Scale: Exploratory and Confirmatory Analysis Based on a Sample of External Auditors in Uganda“. Journal of Economics and Behavioral Studies 6, Nr. 1 (31.01.2014): 21–31. http://dx.doi.org/10.22610/jebs.v6i1.466.
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Reduced Audit quality Behavior (RAQB) has been linked to poor quality audits. Whereas reduce audit quality behavior has been studied for some time in developed countries, there has been little empirical research effort in least developed countries like Uganda geared towards understanding and operationalizing the factor structure of reduced audit quality acts. This research set out to establish and confirm a reliable and valid factor structure of reduced audit quality behavior. Data were collected from 351 certified public accountants (CPA’s) practicing as external auditors in Uganda. Exploratory factor Analysis produced a five factor model; with confirmatory factor analysis demonstrating good fit statistics. The reliability of the scales as measured by Cronbach’s alpha, construct reliability and average variance extracted was higher than the recommended minimum values confirming that reduced audit quality acts can be proxied by two dimensions namely; quick review and examination. Researchers in Uganda are advised to use these proxies while studying reduced audit quality behavior.
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Gaol, Manatap Berliana Lumban. „The Influence of Audit Time Budget Pressure on Reduced Audit Quality Behavior“. Journal of Accounting Research, Organization and Economics 1, Nr. 1 (25.07.2018): 57–64. http://dx.doi.org/10.24815/jaroe.v1i1.11032.
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Objective – The purpose of this study is to examine the effect of audit time budget pressure on audit quality reduction behavior conducted by auditors in Indonesia.Design/methodology – 240 respondents for current study where auditors in Indonesia served as the sample. Multivariate technique was deployed to data analysis using AMOS - structural equation modeling. Results – The results of this study indicate that the audit quality reduction behavior occurs in the audit assignment practices and this is becoming a concern in audit profession. Research finding statistically highlighted that there is a positive and significant relationship between time budget pressure and audit quality reduction behavior. Keywords Audit Quality, Time budget pressure, Reduce Audit Quality Behavior
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Coram, Paul, Alma Glavovic, Juliana Ng und David R. Woodliff. „The Moral Intensity of Reduced Audit Quality Acts“. AUDITING: A Journal of Practice & Theory 27, Nr. 1 (01.05.2008): 127–49. http://dx.doi.org/10.2308/aud.2008.27.1.127.
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Underlying attributes of reduced audit quality (RAQ) acts are investigated in this research paper. Since RAQ acts may result from ethical judgments, we examine whether they could vary because of differences in moral intensity. Moral intensity was proposed by Jones (1991) in a model that looked at the attributes of the moral issue itself. This study examines whether auditors perceive seven different RAQ acts to differ on three components of Jones' model (social consensus, magnitude of consequences, and probability of effect). Little variation was found on the social consensus dimension showing that auditors think the acts equally wrong. However, significant differences in perceptions about the RAQ acts relating to the probability of effect and the magnitude of consequences were found. The results suggest that RAQ acts differ in terms of their moral intensity, and hence auditors' decisions to undertake RAQ behavior may be issue-contingent. The study provides empirical support for Jones' model by showing, in an audit context, that moral intensity factors vary with the moral issue.
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Commerford, Benjamin P., Richard C. Hatfield, Richard W. Houston und Curtis Mullis. „Auditor Information Foraging Behavior“. Accounting Review 92, Nr. 4 (01.10.2016): 145–60. http://dx.doi.org/10.2308/accr-51628.
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ABSTRACT In this study, we examine how information foraging by auditors affects audit evidence collection in two distinct contexts, and show how a small change to audit methodology mitigates the potentially harmful effects of foraging. Information Foraging Theory explains how, while navigating an information environment, individuals learn to acquire information through personally experiencing the costs incurred and the values obtained from information. Consistent with the theory, we find that auditors react to the immediately felt costs of information collection (e.g., time and effort) at the expense of a more global consideration of information value (i.e., auditors collect lower-quality audit evidence). However, foraging behavior is moderated by removing the personal cost to the individual auditor (identifying audit evidence for another member of the audit team to collect), further demonstrating that these personally felt costs influence auditor choices in a way that reduces the quality of information collected. We contribute to the literature by demonstrating how information foraging can influence evidence quality and, thus, audit quality, and how a slight alteration of audit methodology can mitigate this behavior.
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Kurnia, Kurnia. „PENGARUH TEKANAN WAKTU AUDIT DAN LOCUS OF CONTROL TERHADAP TINDAKAN YANG MENURUNKAN KUALITAS AUDIT“. EKUITAS (Jurnal Ekonomi dan Keuangan) 15, Nr. 4 (07.09.2018): 456–76. http://dx.doi.org/10.24034/j25485024.y2011.v15.i4.162.
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The objective of this study is to investigate the effect of audit time pressure and locus of control on reduced audit quality. Based on the literature review, it was hypothesized that audit time pressure and locus of control have a significant effect on reduced audit quality. This research was done on auditors of audit firms listing Bapepam-Lembaga Keuangan (LK). Data was collected through questionnaires. The respondents of this research are junior auditors, senior, supervisor, and manager. Data were analyzed using path analysis for testing hypothesis. The results show that audit time pressure and locus of control have a significant effect on reduced audit quality. Spesifically, this study indicate that auditors who experience greater level of time pressure are more likely to commit reduced audit quality. Under conditions of excessive time pressure, auditors failed to adequately use all relevant decision cues. The results also indicate that auditors who are more likely to engage in reduced audit quality tend to possess an external locus of control. This indicate that the personality characteristics (instance, locus of control) play a role increasing audit quality. Since an external locus of control is associated with higher acceptance of audit quality reduction behaviors, audit firms may need to tailor their professional development programs and management practices to reflect an auditor’s locus of control.
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Kurnia, Kurnia. „PENGARUH TEKANAN WAKTU AUDIT DAN LOCUS OF CONTROL TERHADAP TINDAKAN YANG MENURUNKAN KUALITAS AUDIT“. EKUITAS (Jurnal Ekonomi dan Keuangan) 15, Nr. 4 (08.02.2017): 456. http://dx.doi.org/10.24034/j25485024.y2011.v15.i4.2310.
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The objective of this study is to investigate the effect of audit time pressure and locus of control on reduced audit quality. Based on the literature review, it was hypothesized that audit time pressure and locus of control have a significant effect on reduced audit quality. This research was done on auditors of audit firms listing Bapepam-Lembaga Keuangan (LK). Data was collected through questionnaires. The respondents of this research are junior auditors, senior, supervisor, and manager. Data were analyzed using path analysis for testing hypothesis. The results show that audit time pressure and locus of control have a significant effect on reduced audit quality. Spesifically, this study indicate that auditors who experience greater level of time pressure are more likely to commit reduced audit quality. Under conditions of excessive time pressure, auditors failed to adequately use all relevant decision cues. The results also indicate that auditors who are more likely to engage in reduced audit quality tend to possess an external locus of control. This indicate that the personality characteristics (instance, locus of control) play a role increasing audit quality. Since an external locus of control is associated with higher acceptance of audit quality reduction behaviors, audit firms may need to tailor their professional development programs and management practices to reflect an auditor’s locus of control.
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Herda, David N., Nathan H. Cannon und Randall F. Young. „Workplace Mindfulness and its Effect on Staff Auditors' Audit Quality-Threatening Behavior“. Behavioral Research in Accounting 31, Nr. 1 (01.07.2018): 55–64. http://dx.doi.org/10.2308/bria-52215.
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ABSTRACT This study investigates the effect of staff auditors' workplace mindfulness on premature sign-off—a serious audit quality-threatening behavior that can go undetected through the review process. We also examine whether supervisor coaching is an effective means to engender workplace mindfulness. Using a sample of 115 auditors, we predict and find that (1) auditors who are coached by supervisors to appreciate the importance of their work to external financial statement users are more likely to be mindful in their work setting, and (2) greater workplace mindfulness about financial statement user considerations is associated with a reduced likelihood of auditor sign-off on an audit procedure not completed. We also find that supervisor coaching has an indirect effect on premature sign-off through workplace mindfulness. The results underscore the importance of workplace mindfulness in reducing audit quality-threatening behavior and indicate that supervisor coaching may be an effective technique in eliciting mindfulness among staff-level auditors. Data Availability: Contact the authors.
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Ocak, Murat, und Gökberk Can. „Do government-experienced auditors reduce audit quality?“ Managerial Auditing Journal 34, Nr. 6 (13.06.2019): 722–48. http://dx.doi.org/10.1108/maj-12-2017-1756.
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Purpose Recent studies regarding auditor experience generally focus on auditor overall experience in accounting, auditing, finance and related fields (Hardies et al., 2014), auditor sector and domain experience (Bedard and Biggs, 1991; Hammersley, 2006), auditor experience as CPA (Ye et al., 2014; Sonu et al., 2016) or big N experience (Chi and Huang, 2005; Gul et al., 2013; Zimmerman, 2016) or auditors’ international working experience (Chen et al., 2017). But there is little attention paid to where auditors obtained their experience from? And how do auditors with government experience affect audit quality (AQ)? This paper aims to present the effect of auditors with government experience on AQ. Design/methodology/approach The authors used Turkish publicly traded firms in Borsa Istanbul between the year 2008 and 2015 to test the hypothesis. The sample comprises 1,067 observations and eight years. Two main proxies of government experience are used in this paper. The first proxy is auditor’s government experience in the past. The second proxy is the continuous variable which is “the logarithmic value of the number of years of government experience”. Further, auditor overall experience in auditing, accounting, finance and other related fields are also used as a control variable. Audit reporting aggressiveness, audit reporting lag and discretionary accruals are used as proxies of AQ. Besides this, the authors adopted the model to estimate the probability of selecting a government-experienced auditor, and they presented the regression results with the addition of inverse Mills ratio. Findings The main findings are consistent with conjecture. Government-experienced auditors do not enhance AQ. They are aggressive, and they complete audit work slowly and they cannot detect discretionary accruals effectively. Spending more time in a government agency makes them more aggressive and slow, and they do not detect earnings management practices. The Heckman estimation results regarding the variable of interest are also consistent with the main estimation results. In addition, the authors found in predicting government-experienced auditor choice that family firms, domestic firms and firms that reported losses (larger firms, older firms) are more (less) likely to choose government-experienced auditors. Research limitations/implications This study has some limitations. The authors used a small sample to test the impact of government-experienced auditors on AQ because of data access problems. Much data used in this study were collected manually. Earnings quality was calculated using only discretionary accruals. Real activities manipulation was not used as the proxy of AQ in this paper. The findings from emerging markets might not generalize to the developed countries because the Turkish audit market is developing compared to Continental Europe or USA. Practical implications The findings are considered for independent audit firms. Audit firms may employ new graduates and train them to offer more qualified audit work for their clients. The results do not mean that government-experienced auditors should not work in an audit firm, or that they should not establish an audit firm. It is clear that government-experienced auditors provide low AQ in terms of audit reporting aggressiveness, audit report lag and discretionary accruals. But as they operate more in the independent audit sector, they will become successful and provide qualified audit work. One other thing we can say is that it is perhaps better for government-experienced auditors to work in the tax department of independent audit firms. Originality/value This paper tries to fill the gap in the literature regarding the effect of auditor experience on AQ and concentrates on a different type of experience: Auditors with government experience.
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Svanberg, Jan, und Peter Öhman. „Auditors' issue contingency of reduced audit quality acts: perceptions of managers and partners“. International Journal of Accounting, Auditing and Performance Evaluation 15, Nr. 1 (2019): 57. http://dx.doi.org/10.1504/ijaape.2019.096740.
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Svanberg, Jan, und Peter Öhman. „Auditors' issue contingency of reduced audit quality acts: perceptions of managers and partners“. International Journal of Accounting, Auditing and Performance Evaluation 15, Nr. 1 (2019): 57. http://dx.doi.org/10.1504/ijaape.2019.10017589.
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Gul, Ferdinand A., Shuai (Mark Ma und Karen Lai. „Busy Auditors, Partner-Client Tenure, and Audit Quality: Evidence from an Emerging Market“. Journal of International Accounting Research 16, Nr. 1 (01.02.2017): 83–105. http://dx.doi.org/10.2308/jiar-51706.
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ABSTRACT Using a sample of public firms listed in the Chinese market for the years 2000–2009, we find that audit partners with more public clients are associated with lower audit quality, consistent with the “busyness” effect that auditing multiple clients dissipates audit partner effort and, thus, reduces audit quality. However, the negative association is more pronounced for auditors with short audit partner-client tenure, supporting the idea that the lack of client-specific knowledge exacerbates the busyness effect. Collectively, these findings contribute to a better understanding of audit partner behavior in an emerging market. JEL Classifications: M42.
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Smith, Kenneth J., David J. Emerson und Charles R. Boster. „An examination of reduced audit quality practices within the beyond the role stress model“. Managerial Auditing Journal 33, Nr. 8/9 (03.09.2018): 736–59. http://dx.doi.org/10.1108/maj-07-2017-1611.
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Purpose The purpose of this paper is to investigate the role stress model originally developed by Fogarty et al. (2000) using more refined measures, a context-specific performance metric and a targeted respondent group. The investigation uses a sample of working professional auditors to investigate the associations between job stressors, burnout and job outcomes using an industry-specific measure of job performance. Design/methodology/approach The analyses use structural equations modeling procedures to examine a model that postulates that burnout will mediate the relations between job stressors and job outcomes. The data for the study come from 293 survey instruments completed by auditors working at the offices of 11 public accounting firms. A parsimonious job satisfaction scale based on Churchill et al.’s (1985) 27-item scale is developed using classical test-item analysis and is incorporated into the analysis. Findings The results suggest three significant items of note. First, although prior research has found that burnout partially mediates relations between job stressors and job outcomes, this study shows that burnout fully mediates these associations. Second, the study provides support for the reduced audit quality practices (RAQP) scale as an audit-specific construct for job performance. Finally, results show that the 27-item job satisfaction scale can successfully be reduced to a six-item scale. Research limitations/implications While this study is subject to the limitations inherent to all cross-sectional studies that use self-report instruments, the results further the knowledge related to the role stress paradigm in auditor work settings. Practical implications This study’s findings provides a cogent argument for human resource managers at public accounting firms to monitor staff burnout levels and implement interventional strategies (Jones III et al., 2010) when these levels become excessive. Efforts to mitigate staff burnout levels may decrease the likelihood of staff engagement in dysfunctional audit practices and the associated costs to the firm and the individual(s) involved. Originality/value The findings also demonstrate the superiority of the RAQP scale in terms of explaining variance in auditor performance when compared to the modified performance measures utilized in prior research.
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Anugerah, Rita, Rizqa Anita, Ria Nelly Sari und Raisya Zenita. „External Locus of Control and Reduced Audit Quality Behavior: The Mediating Effects of Auditor Performance and Organizational Commitment“. Journal of Economics, Business and Management 4, Nr. 5 (2016): 353–57. http://dx.doi.org/10.18178/joebm.2016.4.5.416.
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Rose, Anna M., Jacob M. Rose, Ikseon Suh und Jay C. Thibodeau. „Analytical Procedures: Are More Good Ideas Always Better for Audit Quality?“ Behavioral Research in Accounting 32, Nr. 1 (01.07.2019): 37–49. http://dx.doi.org/10.2308/bria-52512.
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ABSTRACT Analytical procedures are critical to the financial statement auditing process and involve the auditor generating and considering multiple explanations for account fluctuations. We examine whether generating more or fewer explanations during analytical procedures improves audit quality. Research from fields outside of accounting suggests that generating many explanations can exacerbate judgment biases. We conduct an experiment with 92 senior auditors from two Big 4 firms to investigate whether the generation of more plausible explanations about potential misstatements hinders professional skepticism by increasing auditors' tendencies to anchor on client-provided explanations. We find that the generation of more plausible explanations increases the perceived difficulty of the task, which leads to anchoring on client explanations. Increased anchoring results in reduced assessments of fraud risk, an important component of the risk assessment process. These findings suggest that generating more explanations during analytics procedures can be counterproductive.
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Gaaya, Safa, Nadia Lakhal und Faten Lakhal. „Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality“. Managerial Auditing Journal 32, Nr. 7 (03.07.2017): 731–44. http://dx.doi.org/10.1108/maj-02-2017-1530.
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Purpose The purpose of this paper is to shed light on the effect of family ownership on corporate tax avoidance. It also investigates whether audit quality affects tax avoidance practices by family firms. Design/methodology/approach Based on a sample of 55 Tunisian listed companies from 2008 to 2013, the authors use GLS regression models estimated with robust standard errors, clustered at the firm level. Findings The results show that family ownership is positively associated with corporate tax avoidance practices, suggesting that families expropriate minority interests by extracting rents from tax-saving positions. These practices are less prominent after the 2011 Tunisian revolution, suggesting that the pressure from governments and non-governmental organizations against corruption and unethical behavior has increased after the revolution. However, the findings show that audit quality curbs the incentives of family firms to engage in aggressive tax positions, supporting the moderating effect of audit quality on the relation between family ownership and tax avoidance. Research limitations/implications These findings suggest that Tunisian family firms are likely to expropriate minority interests by extracting rents from tax-saving positions. However, in presence of high-quality audit, the relation turns negative, suggesting that external audit quality is an efficient corporate governance device that is likely to monitor family corporate decisions. Originality/value This paper extends previous research by investigating the moderating effect of external audit quality on the relation between tax avoidance and family ownership. It also examines tax avoidance by family firms in a unique setting: Tunisia, a transitioning economy subsequently to the 2011 revolution, where investors’ rights are weakly protected and the financial market is not well-developed as in more developed countries.
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Coram, Paul, Juliana Ng und David R. Woodliff. „The Effect of Risk of Misstatement on the Propensity to Commit Reduced Audit Quality Acts under Time Budget Pressure“. AUDITING: A Journal of Practice & Theory 23, Nr. 2 (01.09.2004): 159–67. http://dx.doi.org/10.2308/aud.2004.23.2.159.
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This paper examines the effects of time budget pressure and risk of misstatement on the propensity of auditors to commit reduced audit quality (RAQ) acts. Understanding the different conditions under which time budget pressure can impact on auditors' behavior is important because of the emphasis on meeting budgets in practice. A 2×2×2 mixed design was used with two between-subjects variables for time budget pressure and risk and a repeated measure for the type of RAQ (accepting doubtful audit evidence and truncating a selected sample). The dependent variable was the propensity to commit RAQ. The results support the contention that, under time budget pressure, the likelihood of RAQ is lower when the risk of misstatement is higher. However, this effect was observed for only one of the two RAQ acts examined, suggesting that these RAQ acts are not seen to be the same by auditors. Different risk responses conditioned on the type of RAQ may be indicative of a strategic response to use of RAQ under time budget pressure.
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Perreault, Stephen, James Wainberg und Benjamin L. Luippold. „The Impact of Client Error-Management Climate and the Nature of the Auditor-Client Relationship on External Auditor Reporting Decisions“. Behavioral Research in Accounting 29, Nr. 2 (01.04.2017): 37–50. http://dx.doi.org/10.2308/bria-51770.
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ABSTRACT An important aspect of an organization's tone at the top is its practices for correcting the behavior of employees who deviate from set corporate policies and procedures (COSO 2013). Collectively, these practices are often referred to as an organization's error-management climate (EMC). We investigate whether a client's EMC can lead to behaviors that could reduce audit quality. We conduct an experiment and find that when a client's EMC is error averse (i.e., where employees are sanctioned for committing errors), external auditors indicate that client employees' errors discovered by the auditor are less likely to be reported. In addition, we examine the joint impact of the nature of the auditor-client relationship and EMC on auditor reporting. We find perceptions of reporting likelihood to be lower when the auditor is described as having a positive interpersonal relationship with the client employee responsible for the error. In addition, we find that this factor interacts with client EMC so as to exacerbate the observed reluctance to report when the climate is error averse. Our results provide initial evidence to suggest that an organization's EMC may impact auditor behaviors that could lead to reduced audit quality. Data Availability: Upon request.
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Pradana, Prilo Krisnu, und Lina Nugraha Rani. „GENDER DIVERSITY, INDEPENDENSI, KEAHLIAN KEUANGAN DAN RISK-TAKING BEHAVIOUR PADA BANK UMUM SYARIAH“. Jurnal Ekonomi Syariah Teori dan Terapan 7, Nr. 10 (30.10.2020): 1869. http://dx.doi.org/10.20473/vol7iss202010pp1869-1886.
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ABSTRAKIndonesia menjadi salah satu negara yang terimbas paling parah dari adanya krisis 1997/1998 dimana kualitas tata kelola dari perbankan saat itu dianggap sebagai akar masalah, khususnya terkait berlebihnya perilaku risk-taking dalam hal peminjaman yang menurunkan performa bank. Penelitian ini bertujuan untuk menguji pengaruh Corporate Governance terhadap Risk Taking Behaviour pada Bank Umum Syariah di Indonesia periode 2012-2019. Teknik analisis yang digunakan adalah analisis regresi data panel menggunakan software Eviews 9 dengan metode purposive sampling. Corporate Governance diukur dengan proporsi perempuan (direktur, dewan pengawas syariah, komite audit, komite pemantau risiko), proporsi Independensi (komisaris independen dan komite audit independen) dan proporsi Keahlian Keuangan (direksi, dewan pengawas syariah dan komite audit), sedangkan untuk Risk Taking Behaviour diukur menggunakan Z-score. Hasil olah data menunjukkan bahwa independensi berpengaruh positif dan signifikan, gender diversity pada direksi dan komite audit dan pemantau risiko berpengaruh positif dan signifikan, sementara dewan pengawas syariah perempuan berpengaruh negative signifikan. Keahlian keuangan komite audit berpengaruh positif signifikan, sementara pada direksi dan dewan pengawas syariah berpengaruh positif tetapi tidak signifikan. Secara simultan, hasil pengujian menunjukkan bahwa good corporate governance berpengaruh terhadap risk taking behaviour pada bank umum syariah di Indonesia.Kata Kunci: Corporate Governance, Risk Taking Behaviour, Gender Diversity, Independensi, Keahlian Keuangan, Bank Umum Syariah, Z-score ABSTRACTIndonesia became one of the worst countries that affected by the 1997/1998 crisis where the quality of governance from the banking sector at that time was seen as the root of the problem, especially related to excess risk-taking behavior in terms of lending which reduced bank performance. This study aims to examine the effect of Corporate Governance on Risk-Taking Behavior in Islamic Banks in Indonesia from 2012-2019. The analysis technique used is panel data regression analysis assisted by Eviews 9 software, the authors use a purposive sampling method to determine the research sample. Good Corporate Governance is measured by the proportion of Gender Diversity (directors, sharia supervisory boards, audit committees, risk monitoring committees), the proportion of Independence (commissioners and audit committees) and the proportion of Financial Expertise (directors, sharia supervisory boards and audit committees), while for Risk-Taking Behavior is measured using a Z-score. The results of the research showed that partially, independence has a positive and significant effect, gender diversity on the directors, audit and risk monitoring committee has a positive and significant effect, while the female sharia supervisory board has a significant negative effect. The audit committee's financial expertise has a significant positive effect, while the sharia directors and supervisory boards have a positive but not significant effect. Simultaneously, the test results show that corporate governance affects the risk-taking behavior of Islamic commercial banks in Indonesia.Keywords: Good Corporate Governance, Risk-Taking Behavior, Gender Diversity, Independence, Financial Expertise, Islamic Commercial Banks, Z-score
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Khoufi, Nouha, und Walid Khoufi. „An empirical examination of the determinants of audit report delay in France“. Managerial Auditing Journal 33, Nr. 8/9 (03.09.2018): 700–714. http://dx.doi.org/10.1108/maj-02-2017-1518.
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Purpose This study aims to investigate the determinants of delay in publishing audited reports. Design/methodology/approach The research is conducted on a sample of French listed companies, covering the period of five years (from 2010 to 2014). The authors use pooled ordinary least squares regression analysis, modeling audit delay as a function of the following explanatory variables relating to the attributes of companies and their auditors. Findings A statistically significant association is found between audit delay and type of audit firm, audit opinion, firm size, the month of year-end and profitability. The results suggest that audit delay lag is reduced by appointing an international audit firm but is extended by aspects of qualified audit opinion. Originality/value The contribution of this paper is to investigate audit report in a developed capital market by taking advantage of access to proprietary data on audit timing and audit opinion. This allowed to overcome some of the problems of data quality that inhibit importing research methods from France to other advanced capital markets.
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Mendoza, Kim I. „Reducing Underreporting by Aggregating Budgeted Time“. Accounting Review 95, Nr. 5 (18.10.2019): 299–319. http://dx.doi.org/10.2308/accr-52624.
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ABSTRACT Underreporting, or reporting fewer hours than actually worked, is a prevalent behavior among auditors at all levels. Underreporting can result in negative consequences, such as tight budgets and reductions in future audit quality. In this paper, I propose a low-cost budget formatting procedure that reduces underreporting. Using an experiment, I document that individuals with higher underreporting incentives underreport less when given an aggregated budget relative to a disaggregated budget. When individuals have lower underreporting incentives, aggregating the budget has a smaller effect on underreporting. I also provide evidence of the process by performing a mediation analysis. In a second experiment, I examine a budget formatting procedure that reduces underreporting while also mitigating the loss of data richness that results from aggregation. This study provides important insights to audit firms, partners, managers, and regulators who rely on audit hours for budgets, measures of staff efficiency, and measures of audit quality.
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Muttakin, Mohammad Badrul, Arifur Khan und Dessalegn Getie Mihret. „Business group affiliation, earnings management and audit quality: evidence from Bangladesh“. Managerial Auditing Journal 32, Nr. 4/5 (04.04.2017): 427–44. http://dx.doi.org/10.1108/maj-01-2016-1310.
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Purpose This study aims to investigate the moderating role of audit quality on the association between business group affiliation of firms and earnings management in the South Asian emerging economy of Bangladesh. Design/methodology/approach A usable sample of 917 firm-year observations was drawn from companies listed on the Dhaka Stock Exchange from 2005 to 2013. Data were collected from the annual reports of sample companies. Earnings management was measured using the absolute value of discretionary accruals, and two proxies were used to measure audit quality: auditor size and industry specialisation. Findings Results showed that the level of discretionary accruals is positively associated with business group affiliation status, and higher audit quality reduces this association. This suggests that in environments without strong investor protection, complex ownership structures create opportunities for controlling shareholders to expropriate minority shareholders. The controlling shareholders could then mask this practice through earnings management. The findings also show that in environments lacking strong investor protection, audit quality can help improve earnings quality for group-affiliated firms. Practical implications The results suggest that financial statement users need to consider audit quality for a reasonable evaluation of the earnings quality of business groups. The study also informs regulators by illuminating audit quality as a key area of focus in any effort directed at enhancing stock market efficiency through improved earnings quality in environments where business group affiliation is prevalent. Originality/value This study documents empirical evidence on the moderating effect of audit quality on the positive association between business group affiliation and earnings management.
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Harber, Michael, und Warren Maroun. „Mandatory audit firm rotation: a critical composition of practitioner views from an emerging economy“. Managerial Auditing Journal 35, Nr. 7 (08.07.2020): 861–96. http://dx.doi.org/10.1108/maj-09-2019-2405.
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Purpose This study aims to address an acknowledged gap in the literature for the analysis of experienced practitioner views on the effects and implications of mandatory audit firm rotation (MAFR). Design/methodology/approach Using an exploratory and sequential design, data was collected from South African regulatory policy documents, organisational comment letters and semi-structured interviews of practitioners. These findings informed a field survey, administered to auditors, investors, chief financial officers (CFOs) and audit committee members of Johannesburg Stock Exchange (JSE) listed companies. Findings Practitioners expressed considerable pushback against the potential efficacy of MAFR to improve audit quality due to various “switching costs”, notably the loss of client-specific knowledge and expertise upon rotation. In addition, the cost and disruption to both the client and audit firm are considered significant and unnecessary, compared to audit partner rotation. The audit industry may suffer reduced profitability and increased strain on partners, leading to a decline in the appeal of the profession as a career of choice. This is likely to have negative implications for audit industry diversity objectives. Furthermore, the industry may become more supplier-concentrated amongst the Big 4 firms. Practical implications The findings have policy implications for regulators deciding whether to adopt the regulation, as well as guiding the design of policies and procedures to mitigate the negative effects of adoption. Originality/value The participants are experienced with diverse roles concerning the use, preparation and audit of financial statements of large exchange-listed multinational companies, as well as engagement in the auditor appointment process. The extant literature presents mixed results on the link between MAFR and audit quality, with most studies relying on archival and experimental designs. These have a limited ability to identify and critique the potential’s witching costs and unintended consequences of the regulation. Experienced participants responsible for decision-making within the audit, audit oversight and auditor appointment process, are best suited to provide perspective on these effects, contrasted against the audit regulator’s position.
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Eriandani, Rizky, und Melly Karina Kurniawan. „Earnings Management, Audit Committee effectiveness and The Role of Auditor Characteristics“. 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, Nr. 1 (09.12.2020): 9. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(9).
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This research aims to provide empirical evidence regarding the effect of auditor characteristics on the relationship between audit committee effectiveness and earnings management. Mechanisms of good corporate governance can limit and control the opportunistic actions of management. The higher level of effectiveness of the audit committee will reduce the tendency of companies to practice earnings management. In addition to the Audit Committee as an internal party that oversees the credibility of financial statements, it is also necessary to supervise external parties, namely external auditors. So that with an effective audit committee and the function of the external auditor it is expected to reduce earnings management. Agency theory is used as a theoretical framework to provide a robust theoretical framework for investigating manager behavior in various companies. In this perspective, agency theory provides a clear understanding of the effectiveness of audit committees and the characteristics of auditors, and recognizes this as the most crucial oversight mechanism that reduces agency costs, manages conflicts of interest, and mitigates earnings management. The contribution of this research to the existing literature both theoretically and empirically. Theoretically, it will add governance theory about the interaction between the audit committee and external auditors in ensuring the quality of financial reporting. Empirically, the results of research on corporate governance and reporting quality reveal that the majority of them have been conducted in countries with advanced capital markets. In contrast, studies conducted in countries with developing capital markets are still scarce. Keywords: Audit Committee, Earnings Management, Auditor, Audit Quality
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Kelly, Timothy, Loren Margheim und Diane Pattison. „Survey On The Differential Effects Of Time Deadline Pressure Versus Time Budget Pressure On Auditor Behavior“. Journal of Applied Business Research (JABR) 15, Nr. 4 (30.08.2011): 117. http://dx.doi.org/10.19030/jabr.v15i4.5666.
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<span>The study examines the differential effects of time deadline pressure versus time budget pressure by surveying both senior and staff auditors in public accounting firms. The responding senior auditors reported experiencing time deadline pressure more frequently than time budget pressure over the preceding year and a majority of them indicated they experienced more stress from time deadline pressure than from time budget pressure. However, the responding staff auditors experienced time deadline and time budget pressures about equally over the preceding year and experience3d about equal levels of stress from the two types of time pressure. In contract to the frequency and stress results noted above, the results also indicated that both senior an staff auditors perceived time budget pressure to be more associated with reduced audit quality, reduced job satisfaction, and increased underreporting of chargeable time than time deadline pressure.</span>
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Wan Hussin, Wan Nordin, Hasan Mohamad Bamahros und Siti Norwahida Shukeri. „Lead engagement partner workload, partner-client tenure and audit reporting lag“. Managerial Auditing Journal 33, Nr. 3 (05.03.2018): 246–66. http://dx.doi.org/10.1108/maj-07-2017-1601.
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Purpose Motivated by a recent call from DeFond and Zhang (2014) for auditing scholars to use “a richer set of audit firm, auditor office, and individual auditor characteristics to capture competency”, this study aims to extend the related line of research by examining the association between lead engagement partner workload, defined as the number of public listed clients the partner is in charge of, and audit lag. The moderating effects of partner tenure on the partner workload–audit lag relationship have also been examined. Design/methodology/approach The association between auditor workload and financial reporting timeliness on 651 non-financial firms listed on Bursa Malaysia is tested in this study. Data to compute the partner workload are based on 222 lead engagement partners who signed off the audit reports for all 892 public listed firms in 2013. Findings The busy auditors are observed to prolong audit lags, and the effect is more acute for non-Big 4 clients, busy season clients and a short partner tenure. The engagement partners with heavy workload can also mitigate the adverse effects of reduced audit report timeliness when they have a longer partner–client tenure. Research limitations/implications This study may understate the level of engagement partner workload when partners have private firms in their client portfolios. Notwithstanding that, this study reiterates the growing importance of examining accounting and auditing outcomes at the individual partner level. Practical implications The findings that over-burdened engagement partner takes a longer time to complete the audit add to the current debate, where audit regulators and various stakeholders are actively promoting discussions on potential indicators of audit efficiency and quality. Originality/value This study provides new evidence on the association between partner workload and audit reporting lag, which has hitherto been unexplored. This study also extends the research carried out by Gul et al. (2017) and Sharma et al. (2017) by providing additional evidence on the relationship between partner tenure and audit delay.
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Rickett, Laura K., Anastasia Maggina und Pervaiz Alam. „Auditor tenure and accounting conservatism: evidence from Greece“. Managerial Auditing Journal 31, Nr. 6/7 (06.06.2016): 538–65. http://dx.doi.org/10.1108/maj-10-2014-1103.
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Purpose This study aims to examine the relationship between auditor tenure and conservatism for firms in Greece. Greece not only has a high incidence of earnings management but is also required under the new European Commission (EC) regulation to comply with mandatory auditor rotation. Therefore, Greece is an ideal setting in which to study the association between auditor tenure and accounting conservatism. Design/methodology/approach Similar to Jenkins and Velury (2008), this paper uses Basu’s (1997) asymmetrical timeliness of earnings as a measure of conservatism. Following Li (2010), the regression is re-estimated for subsamples based on client importance as measured by the ranking of client sales among all clients audited by the firm. Findings In contrast to Li (2010), the results of this study, which used a sample of firms in Greece, indicate that conservatism decreases as the auditor–client relationship lengthens. Client importance does not appear to affect the relationship between auditor tenure and conservatism, as measured by asymmetric timeliness of earnings. However, when using the accrual–cash flow measure of conservatism (Ball and Shivakumar, 2005), it is found that auditor tenure is positively (negatively) associated with conservatism for less (more) important clients. The results suggest that longer auditor tenure may have a negative impact on audit quality in certain countries where accounting quality has been found to be poor. Therefore, the new EC regulation requiring mandatory auditor rotation may in fact improve audit quality for firms in Greece. Research limitations/implications This study’s sample consists of firms on the Athens Stock Exchange for the period of 1998-2011. This sample was purposely selected because of the unique conditions of rampant earnings management and low incentive in Greece for the auditors to exert effort to detect such practices. Moreover, Greece is subject to the new EC regulations requiring mandatory auditor rotation beginning in 2014. Future studies could examine this issue in alternate settings and over different time periods. Also, other cross-sectional variations among firms which affect the association between auditor–client tenure and audit quality may exist. Practical implications The findings are important to regulators such as the EC and indicate that Greece may be an appropriate setting in which to require mandatory auditor rotation. These results are also useful to auditors who wish to improve the audit quality and the public’s perception of their work. Originality/value Auditor tenure has been the subject of considerable debate, and regulators contend that long auditor tenure reduces audit quality. There may be a valid argument in favor of mandatory auditor rotation in countries particularly susceptible to low accounting quality due to issues such as rampant earnings management. Greece appears to be one such example, and this study provides support in favor of that argument by demonstrating that longer auditor tenure may lead to lower accounting quality in terms of conservatism. Therefore, the recent EC regulation may result in improved audit quality for firms in Greece.
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Brandhorst, Sebastian, und Annette Kluge. „When the Tension Is Rising: A Simulation-Based Study on the Effects of Safety Incentive Programs and Behavior-Based Safety Management“. Safety 7, Nr. 1 (28.01.2021): 9. http://dx.doi.org/10.3390/safety7010009.
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When an organization’s management creates a goal conflict between workplace safety and the profitability of the organization, workers perceive work-safety tension. This leads to reduced safety-related behavior, culminating in higher rates of occupational injuries. In this study, we explored design components of behavior-based safety programs: audit results and process communication, reward and punishment, and the framing of production goals as gains or losses. This allowed us to directly observe the effects of the goal conflicts and of the countermeasures that we designed in this study. We examined the perceived work-safety tension using a simulated water treatment plant in a laboratory study with 166 engineering students. Participants had the task of conducting a start-up procedure. The operators’ goal conflict was created by a choice between a safe and mandatory (less productive) procedure and an unsafe and forbidden (more productive) one. As participants were told that their payment for the study would depend on their performance, we expected that rule violations would occur. We found acceptance of measures and their design as important for rule related behavior. Work-safety tension emerged as a strong driver for violating safety rules. We conclude that safety incentive programs can become ineffective if goal conflicts create work-safety tension.
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Kwon, Hyo-Chan, Chang-Hee Cho, Cheong-Wu Nam, Soo-Won Chae, Seong-Yun Seo und Kwon-Hee Kim. „Reducing car audio button noise while maintaining tactile quality“. Advances in Mechanical Engineering 10, Nr. 1 (Januar 2018): 168781401775259. http://dx.doi.org/10.1177/1687814017752596.
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Recently, interior noise levels of passenger cars have been significantly reduced. The reduction of major cabin noise led to the recognition of small noises that are previously unnoticed. Specifically, the button noises of electrical devices in passenger compartments have been identified as belonging to this category of noise. The aim of this study is to improve the auditory quality of a car audio button while maintaining its tactile quality that is familiar to users. The tactile and auditory qualities can be described by the load versus stroke characteristics and the operation noise level. For buttons with rubber domes, the buckling behavior of the domes governs the tactile and auditory qualities. To preserve the tactile quality, the sensitivity of load versus stroke characteristics to each of the eight identified parameters is obtained from the finite element analyses using model parameters varied by ±10%. Four parameters to which the tactile quality was insensitive are selected. To identify the contributions of these four design parameters to auditory quality, finite element analyses were performed in conjunction with design of experiments. The improved design obtained by the subsequent response surface methodology optimization was validated by a prototype test with a 12 dBA reduction in noise.
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Oradi, Javad, und Javad Izadi. „Audit committee gender diversity and financial reporting: evidence from restatements“. Managerial Auditing Journal 35, Nr. 1 (06.01.2019): 67–92. http://dx.doi.org/10.1108/maj-10-2018-2048.
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Purpose The purpose of this paper is to investigate the association between gender diversity on the audit committees and the incidence of financial restatements. Design/methodology/approach Using a sample of 683 firm-year observations from Iranian listed companies for the period 2013 to 2017, this paper uses a logistic regression model to examine a research hypothesis related to the association between the presence of female members on the audit committee and the incidence of financial restatements. Findings After controlling for other restatement-related factors, the authors find that the presence of at least one female member on audit committees reduces the likelihood of the incidence of financial restatements. Robustness tests also confirmed this result. Moreover, the additional analyses show that independent and financial expert female members on audit committees are more strongly associated with a reduction in financial restatements. Further, the results suggest that the presence of female members on the audit committee can increase the likelihood of hiring higher quality auditors. Generally, the findings are consistent with the literature on gender diversity which suggests that women perform better in a monitoring role, are more conservative and make more ethical decisions. Practical implications The findings of this study could help with the understanding of broader participation of female directors on company boards and subgroups such as the audit committee, and of the improvement in corporate governance. Moreover, the findings can be of particular interest to monitoring authorities and policy makers in developing countries and send positive signals to them regarding the recommendation or requirement of gender diversity as a part of corporate governance mechanisms. Originality/value The present study contributes to the extant literature by providing empirical evidence on the effect of audit committee gender diversity on financial restatements. Furthermore, this study provides evidence on the more effective oversight and greater ability of independent and financial expert female directors, which has been significantly disregarded in the previous studies.
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Zanotti, Kristine, Sahana Somasegar, Monica Webb Hooper und Elizabeth Hopp. „Improving Value-Based Care Education in a Fellowship by Incorporating ACGME Competencies“. Journal of Graduate Medical Education 11, Nr. 6 (01.12.2019): 668–73. http://dx.doi.org/10.4300/jgme-d-19-00311.1.
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ABSTRACT Background Most value-based care educational interventions teach knowledge of cost but fail to recognize the interrelatedness of the Accreditation Council for Graduate Medical Education (ACGME) competencies of medical knowledge, patient care, practice-based learning and improvement, and systems-based practice. Objective We analyzed the impact on clinical decision-making of an educational curriculum that incorporated the spectrum of ACGME competencies. Methods Five didactic sessions for a gynecologic oncology fellowship were modified to incorporate cost- and value-based care considerations for each clinical topic addressed. After discussion, the group of fellows identified 1 high-value and 5 low-value practices to target for improvement. The fellows then undertook a chart audit of clinical decisions occurring for patients seen in the outpatient clinics. The frequency of low- and high-value practices was compared before and after the educational intervention. Results A total of 126 patients with a cervical cancer diagnosis were seen by participants in the outpatient setting during the entire observation period. After the intervention, the occurrence of 3 identified low-value practices was reduced by 13% to 33%, demonstrating modest effect sizes (effect size φ = 0.2–0.3). One high-value practice (smoking cessation counseling) increased 100% after a fellow-initiated quality improvement project was undertaken. Two low-value practices, including routine surveillance imaging, remained unchanged. Conclusions Overlaying value-based concepts in didactic conference teaching resulted in measurable changes in decision-making behavior. Engaging learners in a subsequent, focused quality practice review served as a vital part of their educational experience and allowed us to assess learner competency in its practical application.
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Sharanya, C., M. Meena, M. Monisha, Dr V. Rajendran und . „Development of efficient VoIP application using cognitive radio networks“. International Journal of Engineering & Technology 7, Nr. 3.3 (08.06.2018): 419. http://dx.doi.org/10.14419/ijet.v7i2.33.14200.
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There is an increased usage of wireless communication for personal use, commercial use etc. Nowadays Cognitive Radio has become the prime topic of interest in wireless network. It is an intelligent radio technology, which easily adapts to the network and automatically detects the vacant channels which are available in a wireless spectrum. It then changes the transmission parameters enabling concurrent communica-tions thereby improving the radio operating behavior. VoIP mobile applications are used worldwide for making audio and video calls using internet. But they face many disadvantages such as reflection of voice/echo, breaking of voice, delay in voice etc and have reduced quality with low Wi-Fi or 3g signals. Therefore we are designing an efficient and effective system to improve throughput and bit error rate of VoIP mobile applications by implementing them using cognitive radio networks.
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Bloom, Bernard S. „Effects of continuing medical education on improving physician clinical care and patient health: A review of systematic reviews“. International Journal of Technology Assessment in Health Care 21, Nr. 3 (Juli 2005): 380–85. http://dx.doi.org/10.1017/s026646230505049x.
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Objectives:The objective of physician continuing medical education (CME) is to help them keep abreast of advances in patient care, to accept new more-beneficial care, and discontinue use of existing lower-benefit diagnostic and therapeutic interventions. The goal of this review was to examine effectiveness of current CME tools and techniques in changing physician clinical practices and improving patient health outcomes.Methods:Results of published systematic reviews were examined to determine the spectrum from most- to least-effective CME techniques. We searched multiple databases, from 1 January 1984 to 30 October 2004, for English-language, peer-reviewed meta-analyses and other systematic reviews of CME programs that alter physician behavior and/or patient outcomes.Results:Twenty-six reviews met inclusion criteria, that is, were either formal meta-analyses or other systematic reviews. Interactive techniques (audit/feedback, academic detailing/outreach, and reminders) are the most effective at simultaneously changing physician care and patient outcomes. Clinical practice guidelines and opinion leaders are less effective. Didactic presentations and distributing printed information only have little or no beneficial effect in changing physician practice.Conclusions:Even though the most-effective CME techniques have been proven, use of least-effective ones predominates. Such use of ineffective CME likely reduces patient care quality and raises costs for all, the worst of both worlds.
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Abe, Kentaro, Sumiko Matsui und Dai Watanabe. „Transgenic songbirds with suppressed or enhanced activity of CREB transcription factor“. Proceedings of the National Academy of Sciences 112, Nr. 24 (05.06.2015): 7599–604. http://dx.doi.org/10.1073/pnas.1413484112.
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Songbirds postnatally develop their skill to utter and to perceive a vocal signal for communication. How genetic and environmental influences act in concert to regulate the development of such skill is not fully understood. Here, we report the phenotype of transgenic songbirds with altered intrinsic activity of cAMP response element-binding protein (CREB) transcription factor. By viral vector-mediated modification of genomic DNA, we established germ line-transmitted lines of zebra finches, which exhibited enhanced or suppressed activity of CREB. Although intrinsically acquired vocalizations or their hearing ability were not affected, the transgenic birds showed reduced vocal learning quality of their own songs and impaired audio-memory formation against conspecific songs. These results thus demonstrate that appropriate activity of CREB is necessary for the postnatal acquisition of learned behavior in songbirds, and the CREB transgenic birds offer a unique opportunity to separately manipulate both genetic and environmental factors that impinge on the postnatal song learning.
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Pikar Setiawan, Angela Isabel Elinda, Sri Iswati,. „Analysis of the Influence of Role Stress on Reduced Audit Quality“. Jurnal Akuntansi 23, Nr. 2 (17.10.2019): 301. http://dx.doi.org/10.24912/ja.v23i2.593.
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Reduced Audit Quality is an act of decreasing audit quality that is considered to be a deliberate practice because it reduces the quality of audit work and thereby increasing the possibility of opinion on inappropriate financial statements. Factors affecting reduced audit quality actions arise due to the presence of role conflict, role ambiguity and role overload. This study was conducted to find out the effect of role conflict, role ambiguity, and role overload on reduced audit quality. The sampling was conducted using purposive sampling technique. The number of samples obtained was 44 samples. Data were collected using a questionnaire method via Google Forms on auditors working at public accounting firms in the city of Surabaya and Sidoarjo. Data analysis technique used for hypothesis testing was multiple linear regression analysis. The results of hypothesis testing show that role conflict and role ambiguity have no significant effect on reduced audit quality, but role overload has a significant effect on reduced audit quality.
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Manry, David L., Theodore J. Mock und Jerry L. Turner. „Does Increased Audit Partner Tenure Reduce Audit Quality?“ Journal of Accounting, Auditing & Finance 23, Nr. 4 (Oktober 2008): 553–72. http://dx.doi.org/10.1177/0148558x0802300406.
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The Sarbanes-Oxley Act of 2002 requires the lead audit or coordinating partner and the reviewing partner to rotate off the audit every five years so the engagement can be viewed “with fresh and skeptical eyes.” Using data obtained from actual audits by multiple U.S. offices of three large international audit firms, we examine whether there is a relationship between evidence of reduced audit quality, measured by estimated discretionary accruals, and audit partner tenure with a specific client. We find that estimated discretionary accruals are significantly and negatively associated with the lead audit partner's tenure with a specific client. Thus, audit quality appears to increase with increased partner tenure. After controlling for client size and engagement risk, we find audit partner tenure significantly and negatively associated with estimated discretionary accruals only for small clients with partner tenure of greater than seven years, regardless of risk level. We also find that tenure is not significantly associated with estimated discretionary accruals for large clients. This suggests that as partner tenure increases, auditors of small client firms become less willing to accept more aggressive financial statement assertions by managers, and that partner tenure does not affect audit quality for large clients or for shorter-tenure smaller clients. Our results relating to audit partner tenure are consistent with the conclusions about audit firm tenure by Geiger and Raghunandan (2002); Johnson, Khurana, and Reynolds (2002);Myers, Myers, and Omer (2003); and Nagy (2005) and extend their findings by focusing on individual audit partners rather than on audit firms.
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Sari, Shinta Permata, Ayu Aris Diyanti und Rita Wijayanti. „The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality“. Riset Akuntansi dan Keuangan Indonesia 4, Nr. 3 (30.12.2019): 186–96. http://dx.doi.org/10.23917/reaksi.v4i3.9492.
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The company management has a responsibility to run the company activities by reporting the resultsthrough financial statements. The role of an auditor is needed to mediate the management's interest and share holder’s concern.An auditor is an independent part of giving an opinion about the information contained in the financial statementsthroughits audit quality. Audit quality can be reduced if the auditor is not independent anymore. This study aims to analyze the effect of audit tenure, audit rotation,audit fee, accounting firm size, and auditor specialization to audit quality. The population of the study is manufacturing companies listed on the Indonesia Stock Exchange in2015-2017. The sample was taken by a purposive sampling method and obtained 50 companies as samples. Data were tested using logistic regression. The results of this study indicate that audit rotation,fee audit, and accounting firm size do not affect audit quality,meanwhile, the audit tenure and auditor specialization affect audit quality.
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Foy, Robbie, Thomas Willis, Liz Glidewell, Rosie McEachan, Rebecca Lawton, David Meads, Michelle Collinson et al. „Developing and evaluating packages to support implementation of quality indicators in general practice: the ASPIRE research programme, including two cluster RCTs“. Programme Grants for Applied Research 8, Nr. 4 (März 2020): 1–96. http://dx.doi.org/10.3310/pgfar08040.
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Background Dissemination of clinical guidelines is necessary but seldom sufficient by itself to ensure the reliable uptake of evidence-based practice. There are further challenges in implementing multiple clinical guidelines and clinical practice recommendations in the pressurised environment of general practice. Objectives We aimed to develop and evaluate an implementation package that could be adapted to support the uptake of a range of clinical guideline recommendations and be sustainably integrated within general practice systems and resources. Over five linked work packages, we developed ‘high-impact’ quality indicators to show where a measurable change in clinical practice can improve patient outcomes (work package 1), analysed adherence to selected indicators (work package 2), developed an adaptable implementation package (work package 3), evaluated the effects and cost-effectiveness of adapted implementation packages targeting four indicators (work package 4) and examined intervention fidelity and mechanisms of action (work package 5). Setting and participants Health-care professionals and patients from general practices in West Yorkshire, UK. Design We reviewed recommendations from existing National Institute for Health and Care Excellence clinical guidance and used a multistage consensus process, including 11 professionals and patients, to derive a set of ‘high-impact’ evidence-based indicators that could be measured using routinely collected data (work package 1). In 89 general practices that shared data, we found marked variations and scope for improvement in adherence to several indicators (work package 2). Interviews with 60 general practitioners, practice nurses and practice managers explored perceived determinants of adherence to selected indicators and suggested the feasibility of adapting an implementation package to target different indicators (work package 3). We worked with professional and patient panels to develop four adapted implementation packages. These targeted risky prescribing involving non-steroidal anti-inflammatory and antiplatelet drugs, type 2 diabetes control, blood pressure control and anticoagulation for atrial fibrillation. The implementation packages embedded behaviour change techniques within audit and feedback, educational outreach and (for risky prescribing) computerised prompts. We randomised 178 practices to implementation packages targeting either diabetes control or risky prescribing (trial 1), or blood pressure control or anticoagulation (trial 2), or to a further control (non-intervention) group, and undertook economic modelling (work package 4). In trials 1 and 2, practices randomised to the implementation package for one indicator acted as control practices for the other package, and vice versa. A parallel process evaluation included a further eight practices (work package 5). Main outcome measures Trial primary end points at 11 months comprised achievement of all recommended levels of glycated haemoglobin, blood pressure and cholesterol; risky prescribing levels; achievement of recommended blood pressure; and anticoagulation prescribing. Results We recruited 178 (73%) out of 243 eligible general practices. We randomised 80 practices to trial 1 (40 per arm) and 64 to trial 2 (32 per arm), with 34 non-intervention controls. The risky prescribing implementation package reduced risky prescribing (odds ratio 0.82, 97.5% confidence interval 0.67 to 0.99; p = 0.017) with an incremental cost-effectiveness ratio of £2337 per quality-adjusted life-year. The other three packages had no effect on primary end points. The process evaluation suggested that trial outcomes were influenced by losses in fidelity throughout intervention delivery and enactment, and by the nature of the targeted clinical and patient behaviours. Limitations Our programme was conducted in one geographical area; however, practice and patient population characteristics are otherwise likely to be sufficiently diverse and typical to enhance generalisability to the UK. We used an ‘opt-out’ approach to recruit general practices to the randomised trials. Subsequently, our trial practices may have engaged with the implementation package less than if they had actively volunteered. However, this approach increases confidence in the wider applicability of trial findings as it replicates guideline implementation activities under standard conditions. Conclusions This pragmatic, rigorous evaluation indicates the value of an implementation package targeting risky prescribing. In broad terms, an adapted ‘one-size-fits-all’ approach did not consistently work, with no improvement for other targeted indicators. Future work There are challenges in designing ‘one-size-fits-all’ implementation strategies that are sufficiently robust to bring about change in the face of difficult clinical contexts and fidelity losses. We recommend maximising feasibility and ‘stress testing’ prior to rolling out interventions within a definitive evaluation. Our programme has led on to other work, adapting audit and feedback for other priorities and evaluating different ways of delivering feedback to improve patient care. Trial registration Current Controlled Trials ISRCTN91989345. Funding This project was funded by the National Institute for Health Research (NIHR) Programme Grants for Applied Research programme and will be published in full in Programme Grants for Applied Research; Vol. 8, No. 4. See the NIHR Journals Library website for further project information.
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Kurnia, Kurnia, und Ernie Tisnawati Sule. „PENGARUH SUPERVISI DAN KEPUASAN KERJA TERHADAP TINDAKAN YANG MENURUNKAN KUALITAS AUDIT“. EKUITAS (Jurnal Ekonomi dan Keuangan) 19, Nr. 1 (02.02.2017): 1. http://dx.doi.org/10.24034/j25485024.y2015.v19.i1.1757.
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This study examines the effect of supervision and job satisfaction on reduced audit quality. Based on the literature review, this study hypothesize that supervision and job satisfaction have an effect on reduced audit quality. This study uses data from auditors of audit firms listing in Bapepam-Lembaga Keuangan (LK). Data was collected through questionnaires. The respondents of this research are junior auditors, senior, supervisor, and manager. Data were analyzed using multiple regression analysis for testing hypothesis. The results show that supervision and job satisfaction have a negatively effect on reduced audit quality. Spesifically, this study indicates that auditors who have perceived that supervision isn’t effective are more likely to commit reduced audit quality. The results also indicate that auditors who their job satisfaction is lower tend to engage in reduced audit quality. Based on these results, to improve the quality of audit, quality control system in KAP should ensure that the supervision procedures have been implemented as appropriate, as well as ensuring that all work has been supervised by his superior auditor. Based on the results of this study also suggested that KAP improve conditions that can cause job dissatisfaction.
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Michalopoulou, Konstantina. „Mandatory Corporate Governance Rules and Auditor Behavior: The Case of Greece“. International Journal of Accounting 54, Nr. 04 (Dezember 2019): 1950015. http://dx.doi.org/10.1142/s109440601950015x.
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This study examines the impact of the first mandatory corporate governance regulation in the Greek environment on audit quality. Audit quality is operationalized with the number of audit qualifications, the monetary amount of audit qualifications, audit hours, and audit fees. It also utilizes the full content of the Greek audit report and constructs new audit quality proxies while it is the first that examines the association between corporate governance and actual audit hours. The findings suggest that following the implementation of the new regulation, auditors became more independent during the audit opinion process. Furthermore, the audit fee increases without audit hours showing a respective increase. It is concluded that the audit fee increase does not reflect differentiation in the delivered audit quality, as auditors do not exert more audit effort. The audit fee increase could reflect a risk premium due to the increase in auditors’ perceived business risk as a result of the increased spending and additional liability of listed companies under the new regulation.
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Vaicekauskas, Darius. „Audit Partner’s Involvement in Audit Process, as an Indicator of Audit Quality“. Buhalterinės apskaitos teorija ir praktika, Nr. 20 (20.12.2019): 4. http://dx.doi.org/10.15388/batp.2019.12.
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Audit quality is determined by the criteria of the audit firm and the audit engagement team. One of the most important criteria of the audit engagement team is the involvement of the responsible engagement partner (hereinafter - partner) in the audit. As an executive of an audit firm, the partner is responsible for the quality control system within the audit firm, creating a "tone from the top" and presenting himself and his/her behavior, including involvement in the audit process, as an example for other less experienced audit engagement team members. This article examines the role of the partner in the audit engagement team structure to achieve audit quality, introduces the issue of partner involvement in the audit process, and proposes suggested indicators that can help assess the level of partner involement in the audit process for audit quality reviewers.
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Nwankpa, Joseph, und Pratim Datta. „Perceived Audit Quality from ERP Implementations“. Information Resources Management Journal 25, Nr. 1 (Januar 2012): 61–80. http://dx.doi.org/10.4018/irmj.2012010104.
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Today’s organizational information technology (IT) landscape is dominated by ERP systems. These systems are typically known to bring changes within the organization. Past studies have focused on the technical perspective—the idea of integrating organizational information computing needs with change management and system learning. Although ERP systems can carve a new audit landscape requiring auditors to accommodate audit processes, controls, and test when auditing in a post-ERP implementation environment, few studies have discussed the implications. In this paper, the authors examine how perceived post-ERP implementation changes influence perceived audit quality. Using empirical evidence gathered from auditors experienced in a post-ERP implementation audit, the research found that auditor’s perception of changes in an audit due to ERP implementation have significant impacts on the perceived audit quality. Results indicate that perceived ERP-related changes in an audit process increased perceived audit quality whereas decreased substantive testing in auditing ERP implementation had a positive effect on perceived audit quality. However, findings suggest that control risk associated with auditing ERP implementation reduced perceived audit quality.
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Eshleman, John Daniel, und Bradley P. Lawson. „Audit Market Structure and Audit Pricing“. Accounting Horizons 31, Nr. 1 (01.09.2016): 57–81. http://dx.doi.org/10.2308/acch-51603.
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SYNOPSIS Extant literature finds mixed evidence on the association between audit market concentration and audit fees. We re-examine this issue using a large sample of U.S. audit clients covering 90 metropolitan statistical areas (MSAs) spanning 2000–2013. We find that audit market concentration is associated with significantly higher audit fees, consistent with the concerns of regulators and managers. We also find that increases in audit market concentration are associated with fewer initial engagement fee discounts (i.e., reduced lowballing), particularly for non-Big 4 clients. We reconcile our findings with those of prior research and find that our divergent findings are attributable to controls for MSA fixed effects. In supplemental analyses, we find that audit market concentration is associated with higher audit quality. We also find that concentration is associated with higher audit quality for first-year engagements, but only if the auditor does not lowball on the engagement. Our results are relevant to the ongoing debate regarding the consequences of increased concentration within the U.S. audit market (GAO 2003, 2008). JEL Classifications: M41; M42; L13.
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Inaam, Zgarni, und Halioui Khamoussi. „Audit committee effectiveness, audit quality and earnings management: a meta-analysis“. International Journal of Law and Management 58, Nr. 2 (14.03.2016): 179–96. http://dx.doi.org/10.1108/ijlma-01-2015-0006.
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Purpose – Many researchers, in several contexts, have investigated the influence of audit committee effectiveness and audit quality variables on reducing the extent of earnings management, and empirical evidence is rather inconsistent. Design/methodology/approach – The aim of this paper is to meta-analyze the results of 58 prior studies that examined whether differences in results are related to moderating effects associated with corporate governance mechanisms or measures of earnings management. Findings – The findings show that the meta-analysis identifies many significant relationships. The independence of the audit committee, its size, expertise and the number of meetings have a negative relationship with earnings management. Similar negative relationships exist between auditor size, specialization and earnings management. Research limitations/implications – This study contributes to the corporate governance literature. Further, recognizing the function of an audit committee and audit quality shows the value of considering an institutional setting in governance research. This study is significant to academic and practitioner literatures, policy makers and professional accounting bodies as it shows that governance reforms promote companies to adopt good governance practices. The results also give useful information to investors in examining the effect of audit committee characteristics and audit quality on earnings quality. Originality/value – This study extends existing research on audit committee and audit quality to oversee both accrual and real earnings management using meta-analysis. Thus, this study has the potential to help stakeholders, board of directors, regulators and auditors, who are related with enhancing the supervision of firms and reducing the opportunities given to managers, to engage in earnings management.
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Ebrahimie, Seyed Kazem, Ali Bahraminasab und Fatemeh Khorram. „The Effect of Overvalued Equity on the Relationship between Audit Quality and Earning Quality (Evidence from Iran)“. International Letters of Social and Humanistic Sciences 46 (Januar 2015): 119–28. http://dx.doi.org/10.18052/www.scipress.com/ilshs.46.119.
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The purpose of this article is to investigate the effect of overvalued equity on the relationship between audit quality and earning quality. In this article audit firm size, auditor industry specialization and auditor tenure were used as audit quality variable. The sample population consists of 189 companies listed in Tehran stock Exchange during the period 2008 to 2012. To test the hypotheses, OLS in Eviews has been used and investigation method of data is panel. The results show a reverse relationship between all audit quality variables and absolute discretionary accruals indicating that high audit quality causes higher earning quality. But the existence of overvalued equity cause decreasing or reversing of these relationships, in other words, when a firm is highly valued the accruals’ decreasing effect of high quality auditors is reduced.
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Bhattacharjee, Sudip, Mario J. Maletta und Kimberly K. Moreno. „Audit Reviewers' Judgments in Multiple Client Audit Environments“. Behavioral Research in Accounting 29, Nr. 2 (01.05.2017): 1–9. http://dx.doi.org/10.2308/bria-51788.
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ABSTRACT This study replicates Bhattacharjee, Maletta, and Moreno (2007), who find that audit preparers are susceptible to contrast effects in a multi-client environment. We demonstrate that auditors in the role of reviewers are also susceptible to contrast effects from a prior client. Audit reviewers' assessments of internal audit quality of a current client were significantly affected by the quality of the internal audit group of a client they previously reviewed. Specifically, when auditors first reviewed a client with a weak internal audit group they assessed the subsequent moderate internal audit group as being of higher quality than when they first reviewed a prior client with a strong internal audit group or did not review a prior client. Reviewers' documentation of evidence was also influenced by comparative information from the prior client. These results corroborate the key findings of Bhattacharjee et al. (2007) and confirm audit reviewers' susceptibility to contrast effects.
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Sari, Iis Nurindah, Cipto Wardoyo und Nujmatul Laily. „Determinan Kualitas Audit“. Journal of Research and Applications: Accounting and Management 1, Nr. 2 (30.09.2015): 138. http://dx.doi.org/10.18382/jraam.v1i2.23.
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<p><em>This study aims to examine the effect of independence, professional skepticism, dysfunctional behavior, and auditor professional ethics to audit quality. The samples used in this study were 76 auditors from six Public Accounting Firm in Malang. The data collection technique was using questionnaires and was analyzed based on multiple linier regre-ssion analysis. The result shows that partially, the independence, profe-ssional skepticism, and auditors professional ethics has significant and positive effect on audit quality. Meanwhile, the auditor dysfunctional behavior has no significant effect on audit quality.</em></p>
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Kilgore, Alan, Graeme Harrison und Renee Radich. „Audit quality: what’s important to users of audit services“. Managerial Auditing Journal 29, Nr. 9 (30.09.2014): 776–99. http://dx.doi.org/10.1108/maj-08-2014-1062.
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Purpose – This paper aims to investigate the relative importance of audit-team and audit-firm attributes in perceptions of audit quality by two groups of users of audit services: audit committee chairs/members (“insiders”) and financial analysts/fund managers (“outsiders”). Design/methodology/approach – Using a survey questionnaire, data are gathered from 39 audit committee chairs/members and 42 financial analysts/fund managers and analysed using adaptive conjoint analysis. Findings – The findings reveal that both groups perceive audit-team attributes as relatively more important than audit-firm attributes. This is consistent with expectations for “insiders”, but inconsistent with expectations for “outsiders”. Differences are also found in the internal ratings of some of the attributes, with “insiders” and “outsiders” placing different relative importance on some attributes. Research limitations/implications – The usual set of limitations that are present in a survey method also apply in this study, i.e. surveys rely on reports of behaviours rather than observations and are therefore susceptible to measurement error. A further limitation is that, in using adaptive conjoint analysis, the number of attributes that may be included in the survey is restricted and, consequently, the attributes selected may not be comprehensive or fully representative. Originality/value – The study extends the scope of prior studies by examining the relative importance of audit-team and audit-firm attributes in perceptions of audit quality. In using conjoint analysis, the study makes a unique and innovative contribution by providing direct evidence on the relative importance of attributes in perceptions of audit quality for different users of audit services. The findings have implications for regulators and the accounting profession concerned with improving confidence in corporates and for audit firms in monitoring and promoting the quality of their audit services.
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Wright, Arnold M., und Yi-Jing Wu. „The Impact of Auditor Task Difficulty and Audit Quality Indicators on Jurors' Assessments of Audit Quality“. Behavioral Research in Accounting 30, Nr. 2 (01.03.2018): 109–25. http://dx.doi.org/10.2308/bria-52081.
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ABSTRACT This study examines the effect of auditor task difficulty on jurors' overall assessment of audit quality following an alleged audit failure (i.e., a restatement) given audit quality indicators (AQIs). We focus on assurance of fair value estimates, a pervasive, difficult-to-audit area. Employing an experiment with prospective jurors, we manipulate auditor task difficulty (moderate or high), input AQI (high or low), and process AQI (high or low). Consistent with expectations from Attribution Theory, we find evidence, as reflected in jurors' assessments of audit quality, that higher task difficulty elicits the salience of external causes for the alleged negative audit outcome (i.e., factors beyond auditors' control) while lower task difficulty induces the salience of internal causes (i.e., factors within auditors' control). Together, our results suggest that jurors recognize the difficulty associated with auditing complex estimates, and in turn adjust their expectations regarding the level of auditor diligence that must be demonstrated, demanding a very high level of diligence (both AQI input and process) for the less difficult task while generally exhibiting lesser demands for the more difficult task. We also find that jurors' audit quality assessments are significantly linked to subsequent evaluations of auditor responsibility and to verdict decisions of auditor negligence.
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Junaidi, Setiyono Miharjo und Bambang Hartadi. „Does Auditor Tenure Reduce Audit Quality?“ Gadjah Mada International Journal of Business 14, Nr. 3 (12.09.2012): 303. http://dx.doi.org/10.22146/gamaijb.5478.
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Reduced auditor independence and the rise of corporate accounting manipulations have caused trust of the users in audited financial statements to begin to decline, so users of financial statements are questioning whether public accountants are independent parties. This research issue is related to the Decree of the Minister of Finance No. 17 in 2008 about public accountant services. Giving attestation services, in the form of financial statements about an entity, are conducted by the audit firm for no longer than 6 consecutive fiscal years and by a public accountant for 3 consecutive fiscal years at the longest. The purpose of this research is to examine empirically the influence of auditor tenure on audit quality. Auditor tenure is measured as the length of the auditor-client relationship. Audit quality is measured by the propensity of auditors to issue a going-concern opinion. This study uses a sample of firms listed on the Indonesia Stock Exchange during the 2003-2008 period. Research analysis uses logit model to measure the effect of auditor tenure on the auditors’ propensity to publish a going-concern opinion. The hypothesis which states that the length of auditor tenure influences negatively the propensity of auditors to issue a going-concern opinion is statistically supported. This research is expected to provide empirical evidence about the importance of limiting of the auditor-client relationship.
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Alfraih, Mishari M. „The role of audit quality in firm valuation“. International Journal of Law and Management 58, Nr. 5 (12.09.2016): 575–98. http://dx.doi.org/10.1108/ijlma-09-2015-0049.
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Purpose The purpose of this paper is to examine the effect of audit quality on the value relevance of earnings and book value. Because joint audit is mandated for all Kuwait Stock Exchange-listed firms, it is hypothesized that the higher the quality of the audit team (as measured by the number of Big 4 audit firms in the joint audit team), the higher the value relevance of earnings and book values for equity valuation. Design/methodology/approach Consistent with prior research, the value relevance of earnings and book value is measured by the adjusted R2 derived from the Ohlson’s 1995 regression model. The number of Big 4 audit firms represented on the firm’s audit team is used as a proxy for audit quality. Three tiers of audit quality exist, namely, two non-Big 4 audit firms, one Big 4 and one non-Big 4 audit firms or two Big 4 audit firms. To address this paper’s objective, the association between audit quality and the value relevance of earnings and book value were examined using four approaches. The final sample consists of 1,836 firm-year observations and covers fiscal years from a 12-year period (2002-2013). Findings Taken together, the four approaches used collectively provide empirical evidence that audit quality positively and significantly affects the value relevance of accounting measures to market participants. Importantly, the results reveal significant variations in the value relevance of earnings and book value jointly across the three possible auditor combinations. Research limitations/implications Although using auditor size as a proxy for audit quality is well established in the auditing literature, a limitation of that proxy is that it measures audit quality dichotomously, which implicitly assumes a homogeneous level of audit quality within each group. Practical implications The findings show the importance of high-quality and rigorous external audits in improving the value relevance of accounting information. Originality/value This study contributes to the extent literature on audit quality by exploring the role of audit quality in a unique institutional setting that imposes mandatory joint audits. Although prior studies have investigated the effect of joint audit pair choice on earnings management and audit fee premium, this study is the first to investigate the effect of joint audit pair choice on the value relevance of accounting information.