معیار کیفیت کنترل داخلی
ترجمه نشده

معیار کیفیت کنترل داخلی

عنوان فارسی مقاله: طبقه بندی نادرست حق الزحمه مربوط به حسابرس به عنوان معیار کیفیت کنترل داخلی
عنوان انگلیسی مقاله: Misclassification of audit-related fees as a measure of internal control quality
مجله/کنفرانس: پیشرفت هایی در حسابداری – Advances in Accounting
رشته های تحصیلی مرتبط: حسابداری
گرایش های تحصیلی مرتبط: حسابرسی، حسابداری مالی
کلمات کلیدی فارسی: ادغام و جمع آوری، حق الزحمه مربوط به حسابرس، کیفیت کنترل داخلی، کیفیت گزارشگری مالی
کلمات کلیدی انگلیسی: Mergers and acquisitions، Audit-related fees، Internal control quality، Financial reporting quality
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus – Master Journals List
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.adiac.2019.100425
دانشگاه: E.J. Ourso College of Business, Louisiana State University, Baton Rouge, LA 70803, United States of America
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2019
ایمپکت فاکتور: 0.958 در سال 2019
شاخص H_index: 24 در سال 2020
شاخص SJR: 0.308 در سال 2019
شناسه ISSN: 0882-6110
شاخص Quartile (چارک): Q3 در سال 2019
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 10
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
آیا این مقاله مدل مفهومی دارد: دارد
آیا این مقاله پرسشنامه دارد: ندارد
آیا این مقاله متغیر دارد: دارد
کد محصول: E14204
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
فهرست انگلیسی مطالب

Abstract


۱٫ Introduction


۲٫ Regulatory environment and hypotheses development


۳٫ Research design and sample selection


۴٫ Results


۵٫ Additional tests


۶٫ Conclusion


Acknowledgements


Appendix


References

نمونه متن انگلیسی مقاله

Abstract


There is an abundance of literature examining the effects of a poor internal control system on financial reporting quality, decision-making and auditing. However, the most commonly used proxy for internal control quality (i.e., a material weakness in the internal controls over financial reporting) occurs relatively infrequently and has declined in occurrence over the past decade (Chasan, 2013). In this study, we attempt to develop an alternative measure for internal control quality using the information reported in the S\\K portion of a firm’s 10-K. We suggest that a misclassification of audit-related fees in the unaudited disclosures of the annual report is a proxy for low internal control quality. Consistent with lower internal control quality, we find that firms misclassifying audit-related fees are more likely to report a material weakness, are less timely filers (longer report lag) and pay higher audit fees. Our findings suggest that misclassification of audit-related fees correlate with having poor internal control quality.


Introduction


One of the most commonly researched topics in accounting literature is the effects of a poor internal control system. Studies have linked internal control quality to financial reporting quality (Doyle, Ge, & McVay, 2007), auditor effort (Raghunandan & Rama, 2006), decision making (Cheng, Dhaliwal, & Zhang, 2013) and executive tenure and compensation (Hoitash, Hoitash, & Johnstone, 2012; Li, Sun, & Ettredge, 2010). Almost all of these studies use a single proxy for internal control quality: the reporting of a material weakness in the internal controls over financial reporting. However, material weaknesses are relatively uncommon especially among larger corporations and have declined in frequency since the Sarbanes-Oxley Act of 2002 (Chasan, 2013). Further, a material weakness is only reported if management fails to successfully remediate the deficiency in the internal controls by the end of the fiscal year. Material weaknesses may actually be capturing management’s incompetence or the absence of integrity rather than the quality of the financial reporting system (Järvinen & Myllymäki, 2016). Thus, identifying an alternative measure of internal control quality may help assure the validity of prior findings. In this study, we develop an alternative measure of internal control quality using unaudited disclosures in the firm’s annual Form 10-K. The Securities and Exchange Commission (SEC) requires public companies to submit an annual Form 10-K, which consists of (1) unaudited disclosures required under Regulation S\\K (Reg. S\\K) and (2) audited financial statements required under Regulation S-X (Reg. S-X). Since the same accounting system produces both sets of information, we argue that a Reg. S\\K disclosure failure is an indicator of an ineffective control environment.

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