تاخیر در گزارش حسابرسی
ترجمه نشده

تاخیر در گزارش حسابرسی

عنوان فارسی مقاله: تاخیر در گزارش حسابرسی، حق الزحمه حسابرسی و کیفیت حسابرسی به دنبال ادغام شرکت حسابرسی: شواهدی از هنگ کنگ
عنوان انگلیسی مقاله: Audit Report Lag, Audit Fees, and Audit Quality Following an Audit Firm Merger: Evidence from Hong Kong
مجله/کنفرانس: مجله حسابداری ، حسابرسی و مالیات بین المللی – Journal of International Accounting, Auditing and Taxation
رشته های تحصیلی مرتبط: حسابداری
گرایش های تحصیلی مرتبط: حسابرسی
کلمات کلیدی فارسی: تاخیر در گزارش حسابرسی، ادغام شرکت حسابرسی، متخصص صنعت، حق الزحمه حسابرسی، کیفیت حسابرسی، هنگ کنگ
کلمات کلیدی انگلیسی: Audit report lag, audit firm merger, industry specialist, audit fees, audit quality, Hong Kong
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.intaccaudtax.2019.100271
دانشگاه: Department of Accounting and Banking, Chu Hai College of Higher Education, Tuen Mun, Hong Kong
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2019
ایمپکت فاکتور: 1.250 در سال 2019
شاخص H_index: 34 در سال 2020
شاخص SJR: 0.563 در سال 2019
شناسه ISSN: 1061-9518
شاخص Quartile (چارک): Q2 در سال 2019
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 60
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: E14977
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
فهرست انگلیسی مطالب

Abstract


۱٫ Introduction


۲٫ Hypotheses and background


۳٫ Sample and research method


۴٫ Results and discussion


۵٫ Conclusion


Data availability


Declaration of Competing Interest


Acknowledgments


Appendix A.


References

نمونه متن انگلیسی مقاله

Abstract


This paper examines whether the clients of a merged audit firm have shortened report lag, increased audit fees, or reduced audit quality following the merger. These questions are important for a balanced investigation of a firm merger because regulators focus more on the downside of a merger than on its upside. Using a merger of audit firms in Hong Kong as a setting, this paper reports that clients of the merged firm have shorter audit report lag post-merger in the property industry in which the merged firm subsequently obtained more than one-half of the market share. Simultaneously, the evidence does not suggest that clients of the merged firm are charged higher audit fees or provided with lower quality audits after the merger. Thus, the results suggest that the merger of audit firms can benefit clients without corresponding disadvantages. Because this is a case study where the market share, industry specialization, expertise, and professional development of the audit firms may be unique, more research is needed on audit firm mergers to determine if these results are generalizable.


Introduction


When audit firms merge, regulators focus more on the downside of the merger of firms than on its upside, such as whether the merged firm reduces the quality or increases the price of its services.1 Therefore, prior studies on the mergers of audit firms focused on whether audit quality is reduced, audit fees are increased, or the audit market becomes more concentrated or less competitive following a merger. These studies include Healy and Lys (1986), Tonge and Wootton (1991), Iyer and Iyer (1996), Lawrence and Glover (1998), Choi and Zeghal (1999), Ivancevich and Zarakoohi (2000), Ferguson and Stokes (2002), Sullivan (2002), Firth and Lau (2004), Lee (2005), Chen, Su, and Wu (2010), Chan and Wu (2011), Wang, Liu, and Chang (2011), Ding and Jia (2012), Gong, Li, Lin, and Wu (2016), and Choi, Kim, and Raman (2017). 2 However, the literature (Pong, 1999; Sullivan, 2002) argues that labor productivity may be increased through enhanced economies of scale following a merger. As such, it is reasonable to suggest that the audit report lag may be reduced. For a balanced investigation of an audit firm merger, the current paper examines the audit report lag in addition to audit pricing and audit quality following a merger. The focus on audit report lag is important for two reasons. First, the timeliness of financial statements is an important issue for investors because “… periodic reports contain valuable information for investors… and… a lengthy delay before that information becomes available makes the information less valuable to investors” (Securities and Exchange Commission (SEC), 2002).

  • اشتراک گذاری در

دیدگاه خود را بنویسید:

تاکنون دیدگاهی برای این نوشته ارسال نشده است

تاخیر در گزارش حسابرسی
نوشته های مرتبط
مقالات جدید
لوگوی رسانه های برخط

logo-samandehi

پیوندها