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Choi, Jong-Hag, Chansog (Francis) Kim, Jeong-Bon Kim i Yoonseok Zang. "Audit Office Size, Audit Quality, and Audit Pricing". AUDITING: A Journal of Practice & Theory 29, nr 1 (1.05.2010): 73–97. http://dx.doi.org/10.2308/aud.2010.29.1.73.
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SUMMARY: Using a large sample of U.S. audit client firms over the period 2000–2005, this paper investigates whether and how the size of a local practice office within an audit firm (hereafter, office size) is a significant, engagement-specific factor determining audit quality and audit fees over and beyond audit firm size at the national level and auditor industry leadership at the city or office level. For our empirical tests, audit quality is measured by unsigned abnormal accruals, and the office size is measured in two different ways: one based on the number of audit clients in each office and the other based on a total of audit fees earned by each office. Our results show that the office size has significantly positive relations with both audit quality and audit fees, even after controlling for national-level audit firm size and office-level industry expertise. These positive relations support the view that large local offices provide higher-quality audits compared with small local offices, and that such quality differences are priced in the market for audit services.
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Swanquist, Quinn T., i Robert L. Whited. "Do Clients Avoid “Contaminated” Offices? The Economic Consequences of Low-Quality Audits". Accounting Review 90, nr 6 (1.03.2015): 2537–70. http://dx.doi.org/10.2308/accr-51113.
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ABSTRACT This study investigates whether the market for audit clients penalizes auditors following association with low-quality audits. Specifically, we examine whether audit offices experience a loss in local market share following client restatements. We document that the frequency of restatement announcements within an office-year (“contamination”) is inversely related to subsequent year-over-year change in local market share. Further analysis indicates that restatements impair the office's ability to both attract and retain audit clients. We find that this effect is strongest in high competition markets and diminished in low competition markets. We also examine auditor retention decisions at the client level and find that the likelihood of auditor dismissal increases with contamination, even for non-restating clients. We also find that, on average, clients dismissing their auditor select less contaminated audit offices. Taken together, our results suggest that market forces penalize auditors for association with audit failures, thereby providing an incentive to maintain high-quality audits and protect reputational capital.
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Xu, Qiao, i Rachana Kalelkar. "Consequences of Going-Concern Opinion Inaccuracy at the Audit Office Level". AUDITING: A Journal of Practice & Theory 39, nr 3 (1.03.2020): 185–208. http://dx.doi.org/10.2308/ajpt-18-050.
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SUMMARY This paper examines whether inaccurate going-concern opinions negatively affect the audit office's reputation. Assuming that clients perceive the incidence of going-concern opinion errors as a systematic audit quality concern within the entire audit office, we expect these inaccuracies to impact the audit office market share and dismissal rate. We find that going-concern opinion inaccuracy is negatively associated with the audit office market share and is positively associated with the audit office dismissal rate. Furthermore, we find that the decline in market share and the increase in dismissal rate are primarily associated with Type I errors. Additional analyses reveal that the negative consequence of going-concern opinion inaccuracy is lower for Big 4 audit offices. Finally, we find that the decrease in the audit office market share is explained by the distressed clients' reactions to Type I errors and audit offices' lack of ability to attract new clients.
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Czerney, Keith, Daun Jang i Thomas C. Omer. "Client Deadline Concentration in Audit Offices and Audit Quality". AUDITING: A Journal of Practice & Theory 38, nr 4 (1.02.2019): 55–75. http://dx.doi.org/10.2308/ajpt-52386.
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SUMMARY This research investigates the effect on audit quality of concentrated public company financial statement filing deadlines in audit offices. Audit offices must effectively manage their resources to meet clients' audit service requirements. When an audit office has deadlines that are more concentrated in time, effective resource management is of greater importance to reduce the likelihood of audit failure. Drawing on relevant research from the auditing and management literatures, we hypothesize and find that audit quality is lower when an audit office's clients' financial statement deadlines concentrate in time, which we term client deadline concentration. The significant, negative effect of client deadline concentration on audit quality is incremental to the effects of other resource-based constraints from the prior literature and to controls for unobservable differences in audit offices that explain a significant amount of the variation in audit quality outcomes. JEL Classifications: M40; M41; M42; M48. Data Availability: Data are available from public sources identified in the text.
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Ittonen, Kim, i Per Christen Trønnes. "Benefits and Costs of Appointing Joint Audit Engagement Partners". AUDITING: A Journal of Practice & Theory 34, nr 3 (1.09.2014): 23–46. http://dx.doi.org/10.2308/ajpt-50934.
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SUMMARY We investigate whether the practice of voluntarily engaging two audit partners is associated with audit quality and audit fees. Using a sample of listed Finnish and Swedish firms, we find evidence that joint engagement partners may be associated with higher audit quality, but not with higher audit fees. Moreover, the benefits of having joint engagement partners are driven by the cases where the partners are co-located in the same office and the clients' characteristics suggest the audit will be more challenging than is usual. When the joint engagement partners are from different offices, we find no variation in audit quality from that of single-partner audits, but a small reduction in audit fees. We interpret these findings to suggest that two audit partners co-located in the same office increase the effectiveness of the audit, whereas partners from different offices improve the efficiency vis-à-vis that of a single-partner audit. In general, our findings suggest that the benefits of the “four eyes principle” usually attributed to joint audits between two audit firms, are also applicable when there are two jointly responsible engagement partners from the same firm and, importantly, that the costs to clients do not appear to increase.
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Seavey, Scott E., Michael J. Imhof i Tiffany J. Westfall. "Audit Firms as Networks of Offices". AUDITING: A Journal of Practice & Theory 37, nr 3 (1.07.2017): 211–42. http://dx.doi.org/10.2308/ajpt-51862.
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SUMMARY Prior audit research suggests that most, if not all, audit quality can be explained at the office level. However, the question remains of whether office-level audit quality is contingent on how individual offices relate to the firm as a whole. Motivated by theories of knowledge management, organizational learning, and networks, we posit that individual offices are connected to their audit network through partner knowledge sharing and oversight, which impact office-level audit quality. We interview Big 4 audit partners and learn that knowledge sharing between partners in different offices is common and intended to aid in the provision of audit services. Using network connectedness to proxy for knowledge sharing and oversight between offices of the same firm, we document that more connected offices are associated with fewer client restatements and lower discretionary accruals. We additionally find that network effects are magnified when accounting treatments are more complex and require greater auditor judgement.
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Francis, Jere R., i Michael D. Yu. "Big 4 Office Size and Audit Quality". Accounting Review 84, nr 5 (1.09.2009): 1521–52. http://dx.doi.org/10.2308/accr.2009.84.5.1521.
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ABSTRACT: Larger offices of Big 4 auditors are predicted to have higher quality audits for SEC registrants due to greater in-house experience in administering such audits. We test this prediction by examining a sample of 6,568 U.S. firm-year observations for the period 2003–2005 and audited by 285 unique Big 4 offices. Results are consistent with larger offices providing higher quality audits. Specifically, larger offices are more likely to issue going-concern audit reports, and clients in larger offices evidence less aggressive earnings management behavior. These findings are robust to extensive controls for client risk factors and to controls for other auditor characteristics. While the evidence suggests audit quality is higher on average in larger Big 4 offices, we make no claims that audit quality is unacceptably low in smaller offices.
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IDDRISU ZAAPAYIM, ABDUL JALIL MAHAMA ALHASSAN. "Determinants of Post-Tax Audit Compliance in Ghana". International Journal of Applied Research in Management and Economics 6, nr 2 (9.08.2023): 1–12. http://dx.doi.org/10.33422/ijarme.v6i2.1083.
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Governments derive a significant portion of their income from taxation. Collection of tax is however impeded by tax non-compliant activities as well as tax evasion. This necessitates measures to ensure tax compliance, such as tax audits. The study looked into the factors that influence taxpayers' post-audit compliance behavior in Ghana, with the Ho and Hohoe Small Taxpayer Offices as a case study. The focus of the study was on the effectiveness of tax audit procedures, post-tax audit compliance behavior of taxpayers, and taxpayers' experience with tax officers during and after the first tax audit. To achieve this aim, the study utilized the case study method of research. The researcher used the purposive sampling technique to select respondents for the questionnaire survey. The primary goal of the research was to investigate the efficacy of tax audit methods. The study identified that tax audit procedures were most effective in the Ho and Hohoe Small Taxpayer offices. The effectiveness of the audit procedures was ensured through the thorough examination of all relevant books and documents by skilled auditors. The second purpose of the study was to investigate the post-tax audit compliance behaviour of taxpayers. The study found that, after the audit procedures, taxpayers started filing tax returns accurately and timely. This improvement was primarily due to the level of education provided by tax officers during tax audits. Finally, the last objective sought to examine taxpayers' experience with tax officers during and after the first tax audit. The study found that there were very few cases (11.40%) where respondents agreed that auditors compelled them to do something to reduce the tax. However, tax officers endeavored to provide legal backing and explanation for every decision made. The learning process that tax officers took taxpayers through has built a cordial relationship between the two parties. Tax audits, when structured to ensure proper collection of taxes, can lead to minimal tax avoidance and tax evasion and strict compliance with the applicable tax laws, and an enhanced degree of voluntary tax compliance.
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Gunn, Joshua L., i Paul N. Michas. "Auditor Multinational Expertise and Audit Quality". Accounting Review 93, nr 4 (1.10.2017): 203–24. http://dx.doi.org/10.2308/accr-51925.
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ABSTRACT Over the past several decades, the scope of public companies' operations has become increasingly global. This has led to concern over the ability of audit firms to conduct high-quality audits across geographically dispersed foreign operations. We contribute to the growing body of research in this area by investigating the association between audit quality and local audit offices' expertise in conducting multinational audit engagements. We use two complementary measures to proxy for an audit office's multinational expertise: (1) local multinational market leadership, and (2) country-specific experience. Using a sample of multinational client firms headquartered in the United States, we consistently find that audit quality is stronger when the auditor possesses expertise conducting global group audits, possesses particular expertise in the country where a client has a significant subsidiary, or possesses both types of expertise on an engagement. Several sample partitions reinforce our main results. The results are robust to propensity score matching, as well as a placebo test using clients of the audit office that generate no foreign sales. Our evidence suggests that the challenge of conducting multinational audits is more easily met by auditors with expertise on these types of engagements. JEL Classifications: M40; M42; F23. Data Availability: All data used are publicly available.
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Ettredge, Michael L., Matthew G. Sherwood i Lili Sun. "Office-Client Balance and Metro Area Audit Market Competition". AUDITING: A Journal of Practice & Theory 39, nr 4 (6.07.2020): 113–41. http://dx.doi.org/10.2308/ajpt-17-107.
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SUMMARY We propose a new audit supplier competition construct, the Office-Client Balance (OCB), which consists of the relative abundance of competing audit offices and audit clients in a metropolitan (metro) area. From this construct, we derive a metro level audit competition proxy reflecting surpluses or shortfalls of total metro audit office numbers relative to the national metro OCB norm: the OCB_TOT. Consistent with the predictions of Porter's Five Forces theory, we find that OCB_TOT is associated with lower fees, more auditor turnover, and more (less) office exits (entrances) in metro audit markets. These findings validate OCB_TOT as a proxy for audit market competition. Our results indicate that greater metro level competition among auditors (more positive OCB_TOT) is associated with higher audit quality, proxied by fewer financial statement misstatements. Several additional analyses suggest that OCB_TOT is useful in explaining clients' choices of local (versus remote) audit offices and Big 4 (versus non-Big 4) offices. Data Availability: Data used in this study are available from public sources. JEL Classifications: G18; L10; M42.
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Gordon, Henry. "Effectiveness Audit in the Audit Offices". Public Money and Management 18, nr 4 (październik 1998): 5–6. http://dx.doi.org/10.1111/1467-9302.00132.
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Komalasari, Nurul. "DOES THE ROTATION OF HEAD OF AUDIT OFFICE ACROSS OFFICES IMPACT AUDIT QUALITY? STUDY CASE OF THE AUDIT BOARD OF REPUBLIC OF INDONESIA". Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2, nr 2 (6.01.2017): 137. http://dx.doi.org/10.28986/jtaken.v2i2.61.
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ABSTRAKPenelitian ini menguji dua argumen dalam konteks audit sektor swasta. Pertama audit partner dari kantor audit yang lebih besar dianggap memiliki kemampuan dan pengalaman audit yang lebih baik dari audit partner dari kantor audit yang lebih kecil. Kedua, audit partner dari kantor audit yang lebih besar juga dianggap lebih mampu menghadapi tantangan rotasi. Penelitian ini menguji kedua proposisi ini dalam konteks audit sektor publik menggunakan Badan Pemeriksa Keuangan (BPK) Republik Indonesia sebagai studi kasus. Penelitian ini untuk menguji kedua proposisi tersebut dengan meneliti kualitas audit antar kantor perwakilan BPK, efek dari rotasi dan tipe rotasi kepala perwakilan BPK terhadap kualitas audit, dengan menempatkan kepala kantor perwakilan BPK sebagai ekuivalensi dari audit partner pada sektor swasta. Penelitian ini menggunakan jumlah temuan audit dalam laporan audit atas laporan keuangan pemerintah daerah sebagai pendekatan ukuran atas kualitas audit. Penelitian ini menemukan bahwa terdapat kesenjangan kualitas audit antar kantor perwakilan dengan kecenderungan kantor perwakilan yang memiliki entitas audit yang lebih banyak akan memiliki kualitas audit yang lebih baik dibandingkan dengan kantor perwakilan dengan entitas audit yang lebih sedikit. Penelitian ini juga menemukan bahwa rotasi kepala kantor perwakilan berdampak negatif terhadap kualitas audit. Lebih jauh, hasil penelitian ini menunjukkan bahwa dampak negatif tersebut disebabkan oleh dampak negatif perubahan ukuran kantor perwakilan, yang lebih besar dari dampak positif rotasi itu sendiri. Kata kunci: Kualitas audit, ukuran kantor perwakilan, rotasi auditor, temuan audit, laporan auditABSTRACTThis study examines the effect of head of audit office rotation on auditing quality. This study is motivated by two propositions in private sector auditing. First, that audit partners from larger audit offices are argued to be more experienced compared with audit partners from smaller offices. Second, the audit partners from larger audit offices also argued to be more capable in handling the rotation challenges. This study aimed to examine these propositions in public sector setting by using the Supreme Audit Board of the Republic of Indonesia (BPK) as a case study, where the head of representative office as the audit partner equivalent. This study tested these propositions by examining audit quality across BPK’s representative audit office sizes and the effect of rotation and types of rotation of the head of the representative audit office on audit quality. This study used the number of audit findings in the financial audit reports as the proxy of audit quality. This study found that audit quality varies across office sizes in the BPK, where the larger representative offices tend to have a better audit quality. This study also found that the rotation of the head of the audit office is negatively associated with audit quality. Lastly, this study found that the negative effect of rotation is caused by the negative effect of changes in the office sizes, which outweigh the positive effect of rotation. Keywords: Audit quality, office sizes, rotation, audit findings, audit report
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Francis, Jere R., i Paul N. Michas. "The Contagion Effect of Low-Quality Audits". Accounting Review 88, nr 2 (1.10.2012): 521–52. http://dx.doi.org/10.2308/accr-50322.
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ABSTRACT We investigate if the existence of low-quality audits in an auditor office indicates the presence of a “contagion effect” on the quality of other (concurrent) audits conducted by the office. A low-quality audit is defined as the presence of one or more clients with overstated earnings that were subsequently corrected by a downward restatement. We document that the quality of audited earnings (abnormal accruals) is lower for clients in these office-years (when the misreporting occurred) compared to a control sample of office-years with no restatements. This effect lasts for up to five subsequent years, indicating that audit firms do not immediately rectify the problems that caused contagion. We also find that an office-year with client misreporting is likely to have subsequent (new) client restatements over the next five fiscal years. Overall, the evidence suggests that certain auditor offices have systematic audit-quality problems and that these problems persist over time. Data Availability: All data are publicly available.
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Lu-Andrews, Ran, i Yin Yu-Thompson. "International Real Estate Review". International Real Estate Review 21, nr 2 (30.06.2018): 169–226. http://dx.doi.org/10.53383/100259.
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We examine the geographic component of investment in audit services in the REIT industry. As REIT firms have strong incentive for information transparency and maintain high audit quality, we expect that geographic distance, as a proxy for information flow, among REIT firms, their auditor, and the Securities and Exchange Commission (SEC) offices have effects on the audit and non-audit fees paid by REIT firms. We find that: 1) REIT firms pay more audit and non-audit fees to their auditor when their headquarters are located closer to the SEC offices; 2) REIT firms pay higher audit and non-audit fees when the office of their auditor is closer to the SEC, 3) REIT firms pay higher audit and non-audit fees when the office of their auditor is located closer to their headquarters, and 4) REIT firms that are close to both the SEC and their auditor pay the highest fees for both audit and non-audit services. The results are consistent with our expectation that REIT firms desire high quality audit services and are willing to pay higher fees for them. Also, the REIT industry may enjoy the knowledge spillovers between the audit and non-audit sides and the industry specialization of their auditor.
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Diaz, Jamie, Gregory W. Martin i Wayne B. Thomas. "Financial Reporting Quality and Auditor Locality Contagion". AUDITING: A Journal of Practice & Theory 36, nr 4 (1.02.2017): 71–87. http://dx.doi.org/10.2308/ajpt-51694.
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SUMMARY Research in information economics seeks to understand how the actions of one individual affect the decisions of related individuals. We examine this issue in the context of information contagion between audit offices in the same locality. Specifically, we investigate whether contagion among Big N audit offices in the same metropolitan statistical area (MSA) causes their client firms' financial reporting quality to correlate. We document a relation between overstatement of earnings for one firm (as evidenced by a subsequent restatement) and higher abnormal accruals for another firm in that same year, where both firms' auditors are located in the same MSA. The correlation in reporting quality is consistent with contagion in practices between auditors. We also find evidence that auditor competition is one channel through which information contagion occurs. The between-audit office contagion we document is incremental to within-audit office contagion documented by prior research. Our evidence is important in understanding additional factors related to the quality of auditing and financial reporting and thus should be relevant to audit committees, regulators attempting to improve audit quality, and stakeholders in general.
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Diaz, Jamie, Gregory W. Martin i Wayne B. Thomas. "Does Auditor Locality Matter in Financial Reporting Quality?" Current Issues in Auditing 11, nr 2 (1.09.2017): P9—P14. http://dx.doi.org/10.2308/ciia-51972.
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SUMMARY In this paper, we describe recent findings that auditor localities serve as a conduit for contagion of financial reporting quality between client firms. This “auditor locality contagion” is distinct from contagion within the same audit office and is incremental to national trends in financial reporting quality. These findings are important as practitioners consider factors that may affect audit quality across engagements and within certain audit offices.
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Ferguson, Andrew, Jere R. Francis i Donald J. Stokes. "The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing". Accounting Review 78, nr 2 (1.04.2003): 429–48. http://dx.doi.org/10.2308/accr.2003.78.2.429.
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This study examines the role of auditor industry expertise in the pricing of Big 5 audits in Australia. We test if the audit market prices an auditor's firm-wide industry expertise, or alternatively if the audit market only prices office-level expertise in those specific cities where the auditor is the industry leader. We document that there is an average premium of 24 percent associated with industry expertise when the auditor is both the city-specific industry leader and one of the top two firms nationally in the industry. However, the top two firms nationally do not earn a premium in cities where they are not city leaders. We further document that national leadership rankings are, in fact, driven by the specific offices where accounting firms are city leaders. Thus, the overall evidence supports that the market perception and pricing of industry expertise in Australia is primarily based on office-level industry leadership in city-specific audit markets.
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Ibrahim Yagub Ismail Osman, Aisha Mousa Mohammed Yousaf, Abe, Ibrahim Yagub Ismail Osman, Aisha Mousa Mohammed Yousaf, Abe. "The impact peer Review Applicaiton on Reducing Audit Risk – A field study on the accounting auditing offices operating in Khartoum state –: أثر تطبيق مراجعة النظير على تقليل مخاطر المراجعة – دراسة ميدانية على مكاتب المحاسبة والمراجعة العاملة بولاية الخرطوم -". مجلة العلوم الإقتصادية و الإدارية و القانونية 5, nr 15 (29.08.2021): 64–48. http://dx.doi.org/10.26389/ajsrp.c211120.
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The study aimed to identify the peer review and the extent of its use in the audit offices, and then to know its impact on reducing risks in the audit, the study used the descriptive analytical method to collect and analyze the study data based on primary sources such as the questionnaire where the study was applied in the audit offices in Khartoum, the study reached Results: Most of the accounting and auditing offices operating in Khartoum state are interested in implementing peer review,There is a positive and statistically significant relationship between risks and the inverse relation between the review of the report and the discovery risks. The study concluded with recommendations including the need to pay attention to the accounting and audit offices operating in Khartoum State to apply peer review to include all offices in Sudan due to their importance in improving the quality of audit.
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Al-Tahat, Saqer S., Osama A. Ali, Nourdeen M. Abu Nqira, Tharwat M. Alhawamdeh i Faris S. Al-Qadi. "The Impact of Social and Positive Psychological Capital on the Efficiency: A Field Study From the Perspective of Jordanian Auditors of the Performance of Audit Offices". International Journal of Financial Research 11, nr 5 (22.09.2020): 469. http://dx.doi.org/10.5430/ijfr.v11n5p469.
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The main objective of this study is to show the social positive and psychological impact on the performance efficiency of audit offices from the perspective of the employees in those offices, and to fulfill this, the researchers relied on two inputs: the inductive and descriptive analytical approach, as well as relying on spss software to analyze data of this study, and test the hypothesis, which were in descriptive statistics metrics, model fit tests, and multiple linear regression analysis, to test the study hypothesis. The study sample consisted of 325 qualified people working in these offices. The most important conclusion from this research is that the psychological capital develops the fruitful exploitation of auditors in the work, to accomplish the audit work. In addition, the directors of audit offices seek to establish social cooperative relations among office workers. The most substantial recommendations of this research are crystallized by attracting human and intellectually, psychologically, socially and practically qualified elements who have sufficient skills and experience in auditing processes, in addition, the demand to encourage teamwork, and give powers to team members, so that many of the work problems are resolved through teams.
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Hudáková Stašová, Lenka. "Assessment of Audit Activities in the Public Administration with a Focus on the Types of Audits : Practice in the Public Sector of the V4 Countries". Pénzügyi Szemle = Public Finance Quarterly 67, nr 3 (2022): 448–62. http://dx.doi.org/10.35551/pfq_2022_3_8.
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This paper focuses on audits of public administrations performed by Supreme Audit Offices (SAO). The aim of the paper is to assess the performance of audit activities by the highest audit institutions in the Visegrad Four (V4) countries with a focus on the types of audits performed (compliance audits, performance audits, financial audits) in the period of 2005-2020. Pearson’s correlation coefficient and Spearman’s correlation coefficient were used to test the set hypotheses. The study focuses on the relationships between the number of audits performed (especially compliance audits and performance audits) and the volume of audit findings, recommendations and actions. Compliance audits predominate in the Slovak Republic and Hungary. However, the current trend is to gradually increase the share of performance audits. Most performance audits were carried out in the Czech Republic. The analysis found a statistically significant relationship between the number of performance audits performed and the number of auditors’ recommendations in Poland and Hungary. In addition there is a statistically significant relationship between the number of performance audits performed and the number of audit findings in Poland and the Czech Republic.
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Canham, Daryl L., Laurie Bauer, Michelle Concepcion, June Luong, Jill Peters i Claudia Wilde. "An Audit of Medication Administration: A Glimpse Into School Health Offices". Journal of School Nursing 23, nr 1 (luty 2007): 21–27. http://dx.doi.org/10.1177/10598405070230010401.
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Many students require prescription and nonprescription medication to be administered during the school day for chronic and acute illnesses. School office staff members are typically delegated this task, yet these individuals are unlicensed assistive personnel without medical training. Five school nurses developed and participated in a medication audit providing a glimpse into the administration and management of medications in school health offices. The audit included 154 medications. Results of the audit showed a wide range of errors and discrepancies, including problems with transcription, physician orders or lack thereof, timing, documentation, and storage. Audit results highlight the importance of training in medication administration and management at schools. It also directs attention to view training not as a once-a-year event, but as a process. A process is needed to ensure and sustain the safe and accurate administration of medication. Towards this end, school nurses need to periodically evaluate school office staff, audit school medication records and documents, and conduct refresher classes throughout the school year.
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Aqab, Reem. "Role of Information and Communication Technology in Applying Quality Control Procedures in Audit Offices in the Hashemite Kingdom of Jordan". International Business Research 12, nr 7 (18.06.2019): 57. http://dx.doi.org/10.5539/ibr.v12n7p57.
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The study aims to determine the impact of information technology on quality control elements and procedures, including vocational requirements, personal management procedures, client acceptance and continuance, audit performance, and following up and monitoring procedures used by auditing offices in Hashemite Kingdom of Jordan.
The researcher has used descriptive analytical approach for conducting relevant literature reviews. In addition, a questionnaire has been distributed to study sample (i.e audit offices) in order to identify to which extent information technology affects audit quality control.
The recent study has found that information technology affects highly quality control procedures and elements including vocational requirements, personal management procedures, client acceptance and continuance, plus audit performance in audit offices. In addition, it has concluded that information technology has a medium impact on following-up and monitoring procedures used by audit offices moreover, the study showed that using information technology has contributed to achieve quality control goals, desired.
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Lestari, Melati Ayu, Sutrisno T i Aulia Fuad Rahman. "Auditors’ professional commitment, time budget pressure, independence, and audit quality". International Journal of Research in Business and Social Science (2147- 4478) 9, nr 6 (31.10.2020): 263–73. http://dx.doi.org/10.20525/ijrbs.v9i6.919.
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This study aims to investigate the effect of auditors’ professional commitment and audit time budget pressure on audit quality mediated by auditors’ independence at the Republic of Indonesia Supreme Audit Agency (BPK RI). This study applies explanatory research with a questionnaire method. The survey was conducted in mid-2020. The questionnaire was distributed to the head office and representative offices of BPK RI in 34 provinces. The samples of this study were 132 auditors of BPK RI throughout Indonesia. Data analysis used the Partial Least Square test to examine the influence of the variables of auditors’ professional commitment, audit time budget pressure, auditors’ independence, and audit quality. The results of this study conclude that audit quality can be influenced by auditors’ professional commitment either directly or indirectly through auditors’ independence, while audit time budget pressure only indirectly affects audit quality through auditors’ independence. These findings indicate that the majority of BPK RI auditors have conducted quality audits because the majority of BPK RI auditors are parties with high professional commitment and parties who can work professionally under audit time budget pressure in every audit assignment by maintaining their independence. This is evidenced by the majority of BPK RI auditors who cannot be influenced by personal interference or closeness with the audited entity to produce quality audit reports (LHP).
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Almomani, Mohammad Abdallah. "The Impact of Audit Quality Features on Enhancing Earnings Quality: The Evidence of Listed Manufacturing Firms at Amman Stock Exchange". Asian Journal of Finance & Accounting 7, nr 2 (20.12.2015): 255. http://dx.doi.org/10.5296/ajfa.v7i2.8539.
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<p>The study aims at investigating the impact of external audit quality features on enhancing the quality of accounting profits of the listed manufacturing firms at Amman Stock Exchange (ASE), where continuity of profit has been used as Proxy variable to express the quality of earnings. Indicators of quality of audit, audit office size, auditors' fees, period of customer's retention, type of auditor's opinion, and the specialization in client's industry, were used to measure audit quality. A sample of 45 firms had been selected, and data covering the period 2009-2013 had been collected from these firms, where 225 observations were used in the analysis. The study finds that the earnings of listed manufacturing firms at Amman Stock Exchange are with good quality, and that there is a linear relationship between external audit quality and the quality of reported earnings. Auditors' fees have most important significant effect on earnings quality, followed by auditors' opinion, where others factors has no significant effect on earnings quality. Based on these findings, the study raises several questions about the reliability of audit quality properties by stakeholders in firms, especially investors, when they check the quality of earnings, whenever they need to take a decision. The study recommends further researches regarding the issue by using other metrics to measure earnings quality, and through the addition of other properties to the quality of the audit, such as linked audit offices with auditing global offices, degree of qualification employees, and the opened lawsuits against audit office.</p>
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Purba, Vivi Nara, Mei Eviyanti Br Nababan, Ayu Lovio Nitta Purba, Sauh Hwee Teng i Hantono Hantono. "Pengaruh Tax Audit, Tax Penalty, Laporan Audit, Dan Penerapan E_Filing Terhadap Kepatuhan Wajib Pajak". Journal of Economic, Bussines and Accounting (COSTING) 7, nr 4 (15.06.2024): 8652–63. http://dx.doi.org/10.31539/costing.v7i4.10711.
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Taxpayeri compliancei is critical to the government's ability to increase tax collection year after year, making it a recurring difficulty for many Tax Offices (KPPs) throughout Indonesia. This study will look at the influence of tax audits, fines, audit reportsi, and e-filingi on taxpayeri complianceiat KPP Kotai Medan. The study's populationi consists of individuali taxpayers registered with the KPP in Medan City, with a sample size of 100 respondents drawn using the Lambesshow algorithm. Primary data is gathered through surveys. Data analysis makes use of multiplei linear regressioni, classical assumption tests, and hypothesis testing. The results show that tax audits, fines, and audit reports have no meaningful impact on taxpayer compliance, but e-filing does. Tax audits, fines, audit reports, and electronic filings all have a substantial influence on taxpayericompliance. Tax audits, fines, audit reportsi, and e-filingi all have a significant link with itaxpayer compliance, accounting for 55.4% of the variance, while the remaining 44.6% is most likely due to unknown variables.
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Whitworth, James D., i Tamara A. Lambert. "Office-Level Characteristics of the Big 4 and Audit Report Timeliness". AUDITING: A Journal of Practice & Theory 33, nr 3 (1.01.2014): 129–52. http://dx.doi.org/10.2308/ajpt-50697.
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SUMMARY: Recent changes in the audit and financial reporting environment have resulted in longer audit report lags and have increased the importance of identifying factors associated with a timely audit. We examine timeliness implications of office-specific attributes of the audit firm. Specifically, we examine whether office-specific industry expertise, office size, and the importance of the client to the local office are associated with audit delay (i.e., the time between fiscal year-end and the audit report date). We explore the sensitivity of our results to various measures and consider the impact of earnings quality. We examine two types of industry expertise and whether the aforementioned audit firm attributes are associated with a propensity to issue an early earnings announcement. We find that office-specific industry expertise is negatively associated with audit delay (for all but the largest quartile of firm offices) while office size and client importance are both positively associated with audit delay; however, the most important clients are associated with a more timely audit. Office-specific industry expertise is positively associated with the propensity to announce earnings substantially early and such expertise garnered via a product-specialist strategy is positively associated with audit delay relative to a low-cost specialist strategy. Our study provides further support for the importance of office-specific characteristics on audit and financial reporting outcomes and provides evidence of the benefit of office-specific industry expertise.
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ZDYRKO, Natalia. "ANALYTICAL ASSESSMENT OF THE STATE AUDIT SERVICE OF UKRAINE: STATUS, PROBLEMS, PROSPECTS". 3, nr 3(61) (23.12.2022): 91–105. http://dx.doi.org/10.37128/2411-4413-2022-3-6.
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The article provides an analytical assessment of the activities of the State Audit Service of Ukraine (SAS of Ukraine) , as one of the controlling entities in the field of state financial control. The mission, basic principles and fundamental principles of the State Audit Service of Ukraine are defined. The main strategic goals, as well as the main priorities of the work of the institution, are disclosed. It has been found that control by the State Audit Service is ensured through state financial audit, inspection, procurement review and monitoring. The main tasks and functions of the State Audit Service in the implementation of state policy in the field of state financial control are characterized. It has been investigated that within the scope of preliminary and current control, the State Audit Service conducts audits of individual business operations and monitoring of purchases, and post-facto control includes audits of the implementation of the budget programs, audits of the implementation of local budgets, audits of the activities of business entities, verification of purchases and audits. The composition of interregional territorial bodies of the State Audit Service was studied: the Western, Southern, Northern, Northeastern and Eastern offices, which include the relevant regional offices. Analytical data on the effectiveness of the work of the State Audit Service of Ukraine for 2012-2021 are given, in particular, on the number of control measures and detected violations by their types. The structure of financial violations in 2021 is presented, of which illegal expenses and lack of financial resources occupy the largest share. Analytical data on the state of elimination of financial violations detected by the State Audit Service for the years 2012-2021, as well as the disciplinary and financial responsibility of guilty persons are presented. Digital data is visualized on the ratio of violations detected by the State Audit Service, as well as eliminated non-targeted expenditures of state resources, illegal expenditures, and shortages for the same period. It is detailed information on taking appropriate measures against violators of financial discipline by the bodies of the State Audit Service, handing over written notices of suspicion of criminal offenses, as well as bringing them to the administrative responsibility. Problematic aspects of the activity of the State Audit Service were identified and ways of solving them were proposed.
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Djafar, Gustin, Harun Blongkod i Usman. "Pengaruh Pengalaman Kerja, Kompetensi dan Independensi terhadap Kualitas Audit: Studi Kasus pada Kantor Inspektorat Daerah Kabupaten Se-provinsi Gorontalo". Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 6, nr 5 (1.04.2024): 3739–52. http://dx.doi.org/10.47467/alkharaj.v6i5.1215.
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The results of this research show that (1) Work experience does not have a positive and significant effect on audit quality in district inspectorate offices in Gorontalo province. if the t-value or C.R is 0.551 < 1.660 or the P value is 0.582 > 0.05 then H1 is rejected, so it can be concluded that work experience has no positive and significant effect on audit quality in regional inspectorates in districts throughout Gorontalo Province. (2) Competence has a positive and significant effect on audit quality in district inspectorates throughout Gorontalo province. if the tvalue or C.R variable is 1.694 > 1.660 or the P value is 0.09 <0.05, then H2 is accepted, so it can be concluded that competency has an influence on audit quality in district inspectorates throughout Gorontalo Province. This shows that the better the competency, the better the quality of the audit that will be received. (3) Independence has a positive and significant effect on the quality of audits in district inspectorates throughout Gorontalo province. if the tvalue or C.R variable is 4.334 > 1.660 or the P value is *** < 0.05, then H2 is accepted, so it can be concluded that competency has an influence on audit quality in district inspectorates throughout Gorontalo Province. This shows that the better the competency, the better the audit quality that will be received. (4) Work experience, competence and independence have a positive and significant effect on audit quality at district regional inspectorate offices throughout Gorontalo province. The R-square value of the oxygen latent variable for the audit quality latent variable is 0.858 or 85.8%. meaning, the endogenous latent variable is simultaneously influenced or can be explained by the exogenous latent variable work experience, competence and independence by 85.8%. Meanwhile, the remaining 14.2% is explained by other variables outside the research model. Thus, it can be concluded that work experience, competence and independence simultaneously have a positive and significant effect on audit quality in regional inspectorate offices in the districts of Gorontalo Province.
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Hobaishi, Waheeb Abdulaziz Mohammed AL, Nabil Mohammed Saeed Al Sharabi, Mareb Ahmed Abdullah AL Mehgani i Abdullah Mohammed Nagi Mohammed. "The Effect of the Characteristics of the Audit Firm and Client on the Application of the Business Risk Audit Approach". European Journal of Accounting, Auditing and Finance Research 12, nr 3 (15.03.2024): 97–114. http://dx.doi.org/10.37745/ejaafr.2013/vol12n397114.
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The purpose of this study is to identify the impact of certain fundamental characteristics of audit firms and their clients on the application of the business risk audit approach in Yemen, as well as to identify the responses implemented by these firms and companies to these characteristics. The study uses a descriptive-analytical approach, where the data collected through the questionnaire are described and analyzed using appropriate statistical methods. The study sample included 60 auditors from 42 audit firms and 8 individual offices, with a focus on larger offices and those associated with international audit offices, as they are more likely to apply the business risk-based audit approach. Data was sourced from the Ministry of Industry and Trade’s publications on licensed audit offices. Out of 50 electronic and 10 paper questionnaires distributed, 38 responses were received, representing a response rate of 63.33%. The results showed that the characteristics related to the audit firm have a varying impact on the application of the business risk audit approach and that the specialization of the audit firm in the client's business is the most influential factor in this regard. The results also showed that the characteristics related to audit clients do not affect the application of the business risk audit approach, indicating the existence of other factors that may affect this approach. This study is one of the few studies that address the application of the business risk audit approach in the Yemeni context, highlighting the factors affecting this application and its challenges. The study also provides some recommendations to improve audit quality and deal with business risks.
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Mayne, John. "Ensuring Quality for Evaluation: Lessons from Auditors". Canadian Journal of Program Evaluation 20, nr 1 (marzec 2005): 37–64. http://dx.doi.org/10.3138/cjpe.020.002.
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Abstract: This article addresses ways to enhance the quality of evaluations with weak designs through a variety of quality assurance practices. Many types of evaluations are restricted in the types of designs they can use. Evaluations of development programs with widely dispersed projects in different countries are often a case in point, where the design uses visits to a number of dispersed sites, interviews with staff and stakeholders, and reviews of documentation to draw conclusions. These interview-based evaluations are quite similar in methodological approach to many performance audits. National audit offices devote considerable resources to their quality assurance practices, and, for the most part, the quality of their performance audits is not questioned. It is argued that evaluations, and not only interview-based ones, could usefully adopt many of the quality assurance practices used by national audit offices to ensure the quality of their products.
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Sherwood, Matthew G., Albert L. Nagy i Aleksandra B. Zimmerman. "Non-CPAs and Office Audit Quality". Accounting Horizons 34, nr 3 (1.02.2020): 169–91. http://dx.doi.org/10.2308/horizons-18-072.
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SYNOPSIS During the time surrounding the Sarbanes-Oxley Act of 2002, the Big 4 firms either spun-off or downsized their consulting practices. However, in recent years, consulting service lines of the large accounting firms have seen a dramatic resurgence and growth. Regulators have taken notice of, and expressed concern over, this renewed focus on consulting. The accounting firms claim that such services enhance audit quality, mainly due to the prominent role of non-accounting specialists in today's external audit function. This study examines whether the availability of non-CPAs in U.S. Big 4 firm offices is associated with audit quality. We find that greater access to non-CPAs in the office is associated with higher audit quality and conclude that office audit quality is not just a function of audit-specific human resources but also the availability of non-CPAs to support audit engagement teams. JEL Classifications: M41; M42. Data Availability: All data are publicly available from sources identified in the study.
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Hazaea, Saddam A., Mosab I. Tabash, Abdul Aziz Abdul Rahman, Saleh F. A. Khatib, Jinyu Zhu i H. Gin Chong. "Impact of the COVID-19 Pandemic on Audit Quality: Lessons and Opportunities". Emerging Science Journal 6 (27.02.2022): 71–86. http://dx.doi.org/10.28991/esj-2022-sper-06.
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This study aims to identify the impact of COVID-19 on audit quality based on the investigation of three auditing aspects, namely: audit fees, audit procedures, and auditors' salaries in Saudi Arabia and Yemen. For data collection, fifty-five (55) questionnaires were distributed to internal auditors, external auditors, managers of audit offices, and financial managers. Eleven managers of audit offices and auditors were interviewed. A descriptive, regression analysis, and T-test were used. The study results reveal that the audit quality has been significantly affected due to the devastating effect of COVID-19 on audit fees, audit procedures, and audit staff salaries. In addition, the results show that Yemen is severely affected due to several factors, which include a lack of modern auditing systems. Also, private ownership of establishments and the absence of laws for determining audit fees negatively impacted the audit quality. Being the first of a practical kind, this study provides a significant contribution to the existing literature on the impact of COVID-19 on the quality of auditing. This would be useful for corporations, audit offices, auditors, and researchers. Moreover, this study can bridge the identified research gap on this topic and provide empirical evidence about the impact of COVID-19 on audit quality. Doi: 10.28991/esj-2022-SPER-06 Full Text: PDF
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Kagombora, Emerita, i Crispin John Mbogo. "Role of Proactive Forensic Audit in Safeguarding Assets of an Organisation". International Journal of Research and Innovation in Social Science VIII, nr III (2024): 321–38. http://dx.doi.org/10.47772/ijriss.2024.803023.
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This study examines the role of proactive forensic audit in safeguarding assets of an organisation. Specifically, the study aimed to investigate the existence of qualified forensic auditors who safeguard assets, examine the existence of an automated proactive search for fraud indicators as a tool of safeguarding assets and to evaluate the integrity of the forensic auditors in Tanzania Revenue Authority, Kariakoo offices. The study collected data using questionnaires which were distributed to 144 respondents; among them were tax management officers, human resource officers, legal councils, ICT officers, accountants and auditors. The data were organized and analysed in SPSS. The study applied case study research design with qualitative and quantitative approaches. Findings of the study indicate that there is a shortage of qualified forensic auditors in TRA Kariakoo offices. The process of implementing the automated proactive search for fraud indicator is average. TRA Kariakoo examines its employees’ integrity on a regular basis. This study suggests to TRA Kariakoo to facilitate training to its employee in forensic audit skills. To tackle the challenge of automated search for proactive fraud indicators, TRA Kariakoo could adopt and make improvements in forensic audit tools, adopt new ones, create awareness to employees on these tools and to have continuous assessments of all employees.
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Kim, Moo Sung, Jagadish Dandu i Perihan Iren. "The effect of SOX on audit quality". Journal of Financial Crime 26, nr 3 (2.07.2019): 897–909. http://dx.doi.org/10.1108/jfc-08-2018-0088.
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Purpose This paper aims to investigate two issues. First, the authors test the effect of the Sarbanes–Oxley Act (SOX) on audit quality after 10 years. Second, the authors test whether it was necessary to close all of the Arthur Andersen offices due to the misbehavior of a few (e.g. the Houston and Atlanta offices). Design/methodology/approach The authors have used conservatism (Basu) as a proxy for audit quality. Findings The authors find that, over the long run (10 years) after SOX adoption, there is a significant positive change in conservatism as compared to during the previous similar period. In addition, the authors find that only 6 of the 20 city-level offices of Arthur Andersen were less conservative than were their other Big 6 competitors in the same city. Furthermore, the results also suggest that some city-level offices of Arthur Andersen were engaged in more conservative accounting practices than were their competitors and the Houston Andersen offices. Originality/value This study documents, using empirical evidence, that the implementation of SOX is successful, and that one factor that helped lead to this success might be the harsh punishment on Arthur Andersen.
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Laksono, Kurniawan Panji, i Diah Widyawati. "EFFICIENCY ANALYSIS OF INDONESIAN TAX OFFICES". Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan 11, nr 2 (18.12.2018): 61–74. http://dx.doi.org/10.48108/jurnalbppk.v11i2.318.
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This research studies the technical efficiency of Tax Offices (KPP) in Indonesia by applying stochastic frontier analysis model. Observation was in the form of data aggregation at the level of province to all Tax Offices in Indonesia, besides those within the scopes of the Large Taxpayer Regional Office and Jakarta Special Regional Offices for approximately seven years (from 2010 to 2016). Results of the analysis show different rates of technical efficiency in inter-provinces taxation. Analysis on the efficiency determinants reveals a number of internal factors contributing to the technical efficiency of taxation, like the audit effort and external factors, such as community education level. Increase on these two can improve the efficiency and productivity of tax offices.
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N, Cindy Anggita, Istianigsih Istianigsih i Aloysius Harry Mukti. "PENGARUH LATAR BELAKANG PENDIDIKAN, PENGALAMAN AUDIT DAN GENDER TERHADAP KUALITAS AUDIT". SENTRI: Jurnal Riset Ilmiah 3, nr 3 (3.03.2024): 1439–57. http://dx.doi.org/10.55681/sentri.v3i3.2423.
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This research aims to examine the "Influence of Educational Background, Audit Experience, and Gender on audit quality (Empirical Study at Public Accountant Offices in the Bekasi and DKI Jakarta Regions)." The population in this study consists of auditors working in Public Accountant Offices in the Bekasi and DKI Jakarta regions. Variables identified in this research include Audit Quality as the dependent variable, while Educational Background, Audit Experience, and Gender play roles as independent variables. The sampling method applied is non-purposive sampling or accidental sampling, and a total of 79 respondents were successfully obtained. Data analysis was conducted through Descriptive Statistical Analysis, Outer Model Test, Inner Model Test, and Hypothesis Test. The research results indicate that Educational Background and Audit Experience have a significant impact on Audit Quality, while Gender is not proven to influence Audit Quality.
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Knechel, W. Robert, Paul Rouse i Caren Schelleman. "A Modified Audit Production Framework: Evaluating the Relative Efficiency of Audit Engagements". Accounting Review 84, nr 5 (1.09.2009): 1607–38. http://dx.doi.org/10.2308/accr.2009.84.5.1607.
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ABSTRACT: We develop a model of audit production based on Data Envelopment Analysis (DEA) using labor cost as input and hours spent on evidence-gathering activities that determine the level of assurance as output. Client characteristics are considered exogenous factors that affect audit production as a whole. We apply the model to a sample of U.S.-based engagements from an international accounting firm. Results indicate that a constrained DEA model using variable returns to scale is appropriate for modeling audit production. We find that audits are more efficient for clients that are larger, have a December year-end, and are highly automated. Audits are less efficient when the auditor relies on internal control, tax services are provided, and the client has subsidiaries. We also find that a well-specified regression-based production model can control for factors that influence auditor efficiency. Finally, we find that inefficiencies are impounded in fees for some industries and firm offices.
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Elsa Imelda, Yenni,. "FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN GENERALIZED AUDIT SOFTWARE DI KAP". Jurnal Paradigma Akuntansi 2, nr 2 (9.04.2020): 845. http://dx.doi.org/10.24912/jpa.v2i2.7667.
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The purpose of this study is to obtain empirical evidence about the Generalized Audit Software feature moderate the relationship between perceived ease of use and the use of Generalized Audit Software on external auditors in the Public Accountant Office for the period 2019. The research sample was obtained using the random purposive sampling method, namely 12 Offices Public Accountant. The model used in this study is a structural equation model and the data in this study were processed using SmartPLS version 3.0 for Windows. The results of this study indicate that perceived ease of use has no significant effect on the use of Generalized Audit Software, the complexity of Generalized Audit Software features has a significant effect on the use of Generalized Audit Software while the complexity of Generalized Audit Software features does not moderate the relationship of perceived ease of use and the use of Generalized Audit Software.
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Chen, Jeff Zeyun, Mei-Hui Chen, Chen-Lung Chin i Gerald J. Lobo. "Do Firms That Have a Common Signing Auditor Exhibit Higher Earnings Comparability?" Accounting Review 95, nr 3 (1.08.2019): 115–43. http://dx.doi.org/10.2308/accr-52522.
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ABSTRACT We hypothesize that if individual auditors possess unique audit styles that they consistently apply to different audit engagements, then client firms with a common signing auditor will exhibit higher earnings comparability. Using a large sample of Chinese firms, we find that client firms report more comparable earnings when they are audited by the same individual auditor than when they are audited by (1) different audit firms, (2) the same audit firm, but different audit offices, and (3) the same audit office, but different individual auditors. The individual auditor style effect is stronger for larger audit firms, senior signing auditors, and signing auditors with more stable teamwork experience. We also document that having a common signing auditor is associated with lower analyst earnings forecast error and dispersion for client firms. This study contributes to the literature by showing that individual auditors have a significant impact on client firms' earnings comparability.
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Mohammed, Eman Jasem, i Salman Hussein Abdullah. "The Quality of Audit Work Under Expert System". Journal of Economics and Administrative Sciences 28, nr 133 (30.09.2022): 187–99. http://dx.doi.org/10.33095/jeas.v28i133.2363.
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The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.
The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid questionnaires reached (100), or 76% of the total number of questionnaires distributed.
The researchers concluded several results, the most important of which was that the auditor in auditing offices and companies in Iraq, in addition to the auditor of supervisory bodies, are aware of the positive effects of using expert systems in the work of the external auditor on the quality of audit work.
The researchers also concluded many recommendations, the most important of which are: the need for the regulatory authorities, whether in the public sector represented by regulatory bodies, or audit offices and companies, to benefit from these modern technologies, the need for professionals and audit offices to invest in this modern technology, the need to integrate modern technologies related to the accounting profession And auditing the curricula of Iraqi universities, institutes, and colleges
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Anantharaman, Divya, i Nader Wans. "Audit Office Experience with SOX 404(b) Filers and SOX 404 Audit Quality". Accounting Review 94, nr 4 (1.09.2018): 1–43. http://dx.doi.org/10.2308/accr-52275.
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ABSTRACT We measure two dimensions of SOX 404 audit quality: (1) whether auditors identify and report material weaknesses (MWs) in a timely fashion, and (2) on identifying MWs, whether auditors identify misstatements arising from MWs in a timely fashion. We find that audit practice-offices with a large base of SOX 404(b) clients and those with a long history of conducting control evaluations for that client are more likely (1) to identify and report MWs in a timely manner (i.e., before resulting restatements come to light), and conditional on identifying MWs, (2) to detect MW-related misstatements in a timely manner (i.e., before the misstatements become restatements). Audit office industry expertise also matters, but only to timely MW reporting. Our results inform on the drivers of variation in SOX 404 audit quality, and highlight the key role that auditors play in identifying internal control weaknesses and assessing their impact on financial statement reliability.
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Astuti, Dewi Saptantinah Puji, i Uliya Rohmah. "THE EFFECT OF APPLICATION OF AUDIT DIGITALIZATION ON AUDITOR PERFORMANCE WITH PROFESSIONAL ETHICS AS A MODERATION VARIABLE". MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES 2, nr 2 (28.03.2023): 598–606. http://dx.doi.org/10.55047/marginal.v2i2.655.
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In recent years, digitalization has transformed various aspects of business operations, including the field of auditing. The integration of digital technologies in audit processes has the potential to enhance efficiency, accuracy, and overall performance. As organizations increasingly adopt digital audit practices, it becomes essential to examine the impact of digitalization on auditor performance. The objective of this research is to assess the impact of digitalization audits on auditor performance. The study focuses on a public accounting firm located in Central Java, comprising a total of 24 individuals. Primary data was collected for this research. The population considered was the entire group of auditors working in public accounting offices in Central Java. Purposive sampling method was employed, resulting in a sample size of 60 auditors. Data was collected through questionnaires distributed directly to auditors in the public accounting offices in Central Java. Multiple linear regression analysis was used to analyze the data. The data analysis techniques included classic assumption testing, multiple linear analysis, t-test, F-test, coefficient determination (R2), and regression analysis with a moderating variable. The results of the research indicate that audit digitization has a significantly positive influence on auditor performance. However, professional ethics was found to have no moderating effect on the influence of audit digitization on auditor performance in public accounting firms in Central Java.
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Nadhifa, Nisrinatul, Haliah Haliah i Nirwana Nirwana. "Influence of Competence, Independence, and Professionalism of Government Internal Auditors on Audit Quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP)". Journal of Multidisciplinary Academic Business Studies 1, nr 3 (23.04.2024): 325–36. http://dx.doi.org/10.35912/jomabs.v1i3.2102.
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Purpose: Many cases related to audit quality in Indonesia have become phenomena that need to be investigated. Some determinants of audit quality are competence, independence, and professionalism. In practice, an auditor has problems carrying out his duties. However, this is a challenge for auditors. Therefore, the purpose of this resource is to determine The Influence of Competence, Independence, and Professionalism of Government Internal Auditors on Audit Quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province. Method: The variables in this research are Competence (X1), Independence (X2), Professionalism (X3), and Audit Quality (Y). The study sample comprised of 40 respondents. The type of research carried out in this study was quantitative using primary data. The data-collection technique used in this study was a questionnaire. The population of this research included all internal auditors at the Representative Office of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province. The sample used in this study was determined using a random sampling technique. Data analysis was conducted using descriptive statistical analysis, normality test, linearity test, multicollinearity test, heteroscedasticity test, multiple regression analysis test, R Square test, t statistical test, and F statistical test. Result: The results of the research partially show that competence and professionalism have positive and significant effects on audit quality, while independence has positive and insignificant effects on audit quality. Simultaneously, it shows that the competence, independence, and professionalism of government internal auditors have a positive and significant effect on audit quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province.
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Manry, David L., Theodore J. Mock i Jerry L. Turner. "The Association of Preaudit Engagement Risk with Discretionary Accruals". Journal of Accounting, Auditing & Finance 22, nr 4 (październik 2007): 623–44. http://dx.doi.org/10.1177/0148558x0702200407.
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In an archival study of audits by multiple offices of three international audit firms, we examine whether preaudit engagement risk assessments made by the auditor are associated with estimated postaudit discretionary accruals. We find that preaudit engagement risk is significantly and positively associated with the estimated level of discretionary accruals reported in audited financial statements. As higher levels of discretionary accruals have been shown to be associated with higher risk of post-audit litigation, it appears that rather than taking actions that result in higher-risk clients reporting less aggressive discretionary accruals, auditors instead are accepting a higher postaudit risk for these clients.
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Sari, A. A. Istri Intan Permata, I. Wayan Rupa i I. B. Made Putra Manuaba. "Pengaruh Fee Audit dan Profesionalisme Auditor Terhadap Kualitas Audit dengan Kepuasan Kerja Sebagai Variabel Moderasi pada Kantor Akuntan Publik di Bali". Jurnal Riset Akuntansi Warmadewa 1, nr 1 (29.01.2020): 39–44. http://dx.doi.org/10.22225/jraw.1.1.1545.39-44.
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Public accountants in carrying out their profession must pay attention to the quality of audits. To produce good audit quality, an auditor must pay attention to factors that affect audit quality. Audit costs, professionalism, and job satisfaction are all factors that influence audit quality. The purpose of this study was to analyze audit research and auditor professionalism on audit quality with job satisfaction as moderation (study at the Public Accountant Office in Bali). This research was conducted in all seven public accounting offices in Bali in 2018 by making 73 auditors as samples using the saturated sample method. Data collection was carried out by distributing questionnaires using a 5-point Likert scale to measure 18 question items. The data analysis technique used is regression analysis moderation (MRA). Based on the results of the analysis, the variable audit costs and auditor professionalism have a positive effect on audit quality and job satisfaction moderate the effect of a positive cost audit and auditor professionalism on the audit quality of the Public Accounting Firm in Bali.
Keywords: Audit fees; professionalism; auditor satisfaction; audit quality
Akuntan public dalam melaksanakan profesinya harus memperhatikan kualitas auditnya. Untuk menghasilkan kualitas audit yang baik, seorang auditor harus memperhatikan faktor-faktor yang mempengaruhi kualitas audit. Fee Audit, profesionalisme dan kepuasan kerja merupakan faktor-faktor yang mempengaruhi kualitas audit. Tujuan dari penelitian ini adalah untuk menganalisa pengaruh fee audit dan profesionalisme auditor terhadap kualitas audit dengan kepuasaan kerja sebagai moderasi (studi pada Kantor Akuntan Publik di Bali). Penelitian ini dilakukan di seluruh Kantor Akuntan Publik di Bali sebanyak tujuh kantor yang;terdapat pada Wilayah Bali tahun 2019 dengan menjadikan auditor sebanyak 73 orang sebagai sample dengan metode sample jenuh. Pengumpulan data dilakukan dengan penyebaran kuesioner dengan menggunakan skala like 5 poin untuk mengukur 18 item pertanyaan. Teknik analisa data yang digunakan adalah moderasi regresi analisis (MRA). Berdasarkan- hasil analisis, variable fee audit dan profesionalisme auditor berpengaruh positif terhadap kualitas audit serta kepuasan kerja memoderasi pengaruh positif fee audit dan profesionalisme auditor terhadap kualitas audit Kantor Akuntan Publik di Bali
Kata Kunci: Fee audit; profesionalisme; kepuasan auditor; kualitas audit
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أحمد مصطفى محمد, مصعب, i د. ياسر تاج السر محمد سند. "The Impact Of Adherence To International Auditing Standards In Increasing The Quality Of Audit Services A field study on external audit offices". Omdurman Islamic University Journal 17, nr 2 (7.01.2022): 179–97. http://dx.doi.org/10.52981/oiuj.v17i2.1843.
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The study aimed to identify the impact of adherence to the general standards of international auditing and increase the quality of audit services. Where the problem of the study was the collapse of many companies and economic institutions in recent years to filing complaints and judicial disputes against audit offices due to the poor quality of services provided by audit offices, which affected the reputation of the audit profession. Individuals to learn more effectively and use these strategies increased the quality of services provided, commitment to transparency and independence increased investor confidence and raised the level of service provided to the client, the study recommended developing the personal qualities necessary to carry out professional and technical duties throughout the auditor’s working life.
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Ali Mohammed Hassan AL-Bakate i Sohad Sabih Al-Saffar. "The Relationship Between the Policies and Procedures of International Auditing Standard (220) Quality Control and Enhancement of Audits". Journal of Techniques 4, nr 4 (31.12.2022): 246–57. http://dx.doi.org/10.51173/jt.v4i4.707.
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The research paper aims at knowing the link between the policies and procedures of the International Auditing Standard (220) quality control and enhancing the audit process, increasing the reliability of its output, developing its capabilities and capabilities, diversifying its activities and services provided, access to quality and reducing the expectations gap, so the policies and procedures of the International Auditing Standard (220) control were Quality, the guarantee to reach this and consequently the customer’s satisfaction, which helps in providing a neutral technical opinion that expresses the economic and financial position of the unit and its business activity honestly and fairly. Quality and enhancing audits, the research was based on the hypothesis (there is no significant correlation between the policies and procedures of the International Auditing Standard (220) Quality Control and Enhancement of Audits), the practical aspect of the research was completed by designing a questionnaire number (115) distributed On a number of auditors working in the Federal Financial Supervision Bureau, private auditing offices and companies, in order to know the extent of the linkage and impact achieved by the policies and procedures of the auditing standard. Quality in enhancing audits. The results reached through this paper are as follows:) 1) The results of the statistical tests showed general agreement about the relationship between the policies and procedures of the International Auditing Standard (220) and the strengthening of audits by audit firms and offices. As for the recommendations, they are as follows: (1) Obligating auditing companies and offices to implement the policies and procedures of International Auditing Standard (220) Quality Control, and emphasizing their application amid strict control procedures.
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Callen, Jeffrey L., Xiaohua Fang, Baohua Xin i Wenjun Zhang. "Capital Market Consequences of Audit Office Size: Evidence from Stock Price Crash Risk". AUDITING: A Journal of Practice & Theory 39, nr 2 (30.01.2020): 1–26. http://dx.doi.org/10.2308/ajpt-18-015.
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SUMMARY This study examines the association between the office size of engagement auditors and their clients' future stock price crash risk, a consequence of managerial bad news hoarding. Using a sample of U.S. public firms with Big 4 auditors, we find robust evidence that local audit office size is significantly and negatively related to future stock price crash risk. The evidence is consistent with the view that large audit offices effectively detect and deter bad news hoarding activities in comparison with their smaller counterparts. We further explore two possible explanations for these findings, the Auditor Incentive Channel and the Auditor Competency Channel. Our empirical tests offer support for both channels. JEL Classifications: G12; G34; M49.
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Rustendi, Tedi. "PENGARUH FUNGSI AUDIT INTERNAL TERHADAP PELAKSANAAN GOOD GOVERNANCE (SURVEY PADA KANTOR CABANG BANK UMUM DI TASIKMALAYA)". Jurnal Ekonomi Manajemen 4, nr 2 (24.03.2019): 82–95. http://dx.doi.org/10.37058/jem.v4i2.698.
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The aims of this resarch is to known the influence of internal audit function on implementation of good governance at organization’s units (branch offices) of commercial banks which is geographically separated from the home offices, so that senior man agement and board of commissioner/audit committee factors are considered more focused on effectiveness of internal audit function in assessing governance process. The survey was conducted on 27 branch offices of commercial banks which operating in Tasikmalaya by providing the same treatment between conventional commercial banks and syari'ah commercial banks. Based on pearson coefficient analysis at 5% of significant level, shows that the internal audit function has a significant influence on the implementation of good corporate governance, where if the bank's internal audit function is effective, so the implementation of good corporate governance will be better. It is shown by the positive perception of management that the implementation of good governance as required by the Otoritas Jasa Keuangan can be realized one of them by supporting the role of bank’s internal audit function in assessing the governance process.Keywords:internal audit;good governance.Penelitian ini bertujuan untuk mengetahui pengaruh fungsi audit internal terhadap pelaksanaan good goverancepada unit organisasi (kantor cabang) yang terpisah secara geografis dari kantor pusatnya, sehingga faktor manajemen senior, dan dewan komisaris/komite audit dipandang lebih bertumpu kepada efektivitas fungsi audit internal dalam menilai proses governance. Survey dilakukan pada 27 kantor cabang bank umum yang beroperasi di Kota tasikmalaya dengan memberikan perlakukan yang sama antara bank umum konvensional dan bank umum syari’ah. Berdasarkan hasil pengujian hipotesis menggunakan pearson coefficient analysispada taraf nyata 5%, menunjukkan bahwa fungsi audit internal berpengaruh signifikan terhadap pelaksanaan goodgovernnace, dimana bila fungsi audit internal bank efektif, maka pelaksanaan good corporate governanceakan semakin baik. Hal tersebut ditunjukan dengan persepsi positif dari manajemen bahwa pelaksanaan good governanceseperti yang diwajibkan oleh Otoritas Jasa Keuangan dapat terwujud salah satunya dengan mendukung peran fungsi audit internal bank dalam menilai proses governance.Kata Kunci: audit internal;good governance.
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Christensen, Brant E., Randal J. Elder i Steven M. Glover. "Insights into Large Audit Firm Sampling Policies". Current Issues in Auditing 9, nr 2 (1.07.2015): P7—P18. http://dx.doi.org/10.2308/ciia-51223.
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SUMMARY Changes in the audit profession after Sarbanes-Oxley, including mandatory audits of internal control over financial reporting and PCAOB oversight and inspection of audit work, have potentially changed the nature and extent of audit sampling in the largest accounting firms. In our study, “Behind the Numbers: Insights into Large Audit Firm Sampling Policies” (Christensen, Elder, and Glover 2015), we administered an extensive, open-ended survey to the national offices of the Big 4 and two other international accounting firms regarding their firm's audit sampling policies. We find variation among the largest firms' policies in their use of different sampling methods and in inputs used in the sampling applications that could result in different sample sizes. We also provide evidence of some of the sampling topics firms find most problematic, as well as changes to firms' policies regarding revenue testing due to PCAOB inspections. Our evidence provides important insights into current sampling policies, which may be helpful to audit firms in evaluating their sampling inputs and overall sampling approaches.