تلاش حسابرسی و کیفیت حسابرسی
ترجمه نشده

تلاش حسابرسی و کیفیت حسابرسی

عنوان فارسی مقاله: چگونه تلاش حسابرسی بر کیفیت حسابرسی تأثیر می گذارد: فرایند حسابرسی و چشم انداز خروجی حسابرسی
عنوان انگلیسی مقاله: How audit effort affects audit quality: An audit process and audit output perspective
مجله/کنفرانس: مجله تحقیقات حسابداری چین – China Journal of Accounting Research
رشته های تحصیلی مرتبط: حسابداری
گرایش های تحصیلی مرتبط: حسابرسی
کلمات کلیدی فارسی: تلاش حسابرسی، تنظیم حسابرسی، نظر حسابرسی، کیفیت حسابرسی
کلمات کلیدی انگلیسی: Audit effort، Audit adjustment، Audit opinion، Audit quality
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus – Master Journals List
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.cjar.2020.02.002
دانشگاه: School of Accountancy, Central University of Finance and Economics, China
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2020
ایمپکت فاکتور: 1.657 در سال 2019
شاخص H_index: 9 در سال 2020
شاخص SJR: 0.358 در سال 2019
شناسه ISSN: 1755-3091
شاخص Quartile (چارک): Q3 در سال 2019
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 19
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
آیا این مقاله مدل مفهومی دارد: ندارد
آیا این مقاله پرسشنامه دارد: ندارد
آیا این مقاله متغیر دارد: دارد
کد محصول: E14976
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
فهرست انگلیسی مطالب

Abstract


۱٫ Introduction


۲٫ Literature review and hypothesis development


۳٫ Data and methodology


۴٫ Main results


۵٫ Additional analyses


۶٫ Conclusions


Acknowledgments


References

نمونه متن انگلیسی مقاله

Abstract


Using a unique dataset of audit days in China from 2006 to 2011, this paper examines the relationship between audit effort and audit quality from the perspective of audit process and audit output. The results show that audit effort significantly increases the probability of audit adjustments, which inhibits positive earnings management and improves the quality of audited financial statements. We also find that audit effort does not have a significant effect on the issuance of modified audit opinions overall, but that a modified audit opinion is more likely to be issued in the absence of an audit adjustment. Furthermore, we find that the impact of audit effort on audit quality is attenuated when clients are more complex and when audit firms are larger. Collectively, our evidence suggests that audit effort plays an important role in improving audit quality by influencing audit process and audit output. Our study extends the literature on the impact of audit effort on audit quality in emerging markets, and the conclusions have important implications for the improvement of China’s audit market efficiency.


Introduction


Audit plays an important role as an external corporate governance mechanism, and the governance effect of audit is directly reflected in audit quality. The overall objectives of audit are to obtain reasonable assurance that there is no material misstatement caused by fraud or error in financial statements, and to issue audit reports in accordance with auditing standards and communicate with client management (MOF, 2019). To realize these objectives, in the modern risk-oriented audit model, the main line of audit work requires auditors to identify, evaluate and respond to the risk of material misstatement. Consistent with the audit objective, audit quality is defined as the joint probability that an existing material misstatement is detected and reported by an auditor (DeAngelo, 1981). The realization process of audit quality can be summarized as detecting, adjusting, and reporting material misstatements, and achieving audit quality. How to realize audit objectives and improve audit quality has always been the focus of audit research. Prior studies primarily investigate factors influencing audit quality from the perspective of auditor independence, including client importance, audit firm tenure, auditor mandatory rotation, and fees from audit and non-audit services (Reynolds and Francis, 2000; Frankel et al., 2002; Kinney et al., 2004; Carey and Simnett, 2006; Chen and Xia, 2006; Lennox et al., 2014; Zhang et al., 2017).

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