دانلود مقاله کیفیت حسابرسی و محدودیت های کووید 19
چکیده
مقدمه
مروری بر مطالعات پیشین و توسعه فرضیه
داده ها و روش شناسی
نتایج
نتیجه گیری
منابع
Abstract
Introduction
Literature review and hypothesis development
Data and methodology
Results
Conclusion
References
چکیده
هدف - این مطالعه با هدف بررسی کاهش کیفیت حسابرسی پس از صدور محدودیت‌های سفر کووید 19/دستورات اقامت در خانه در ایالات متحده در اوایل سال 2020 انجام شد.
طراحی/روش‌شناسی/رویکرد – با بهره‌گیری از تنوع در تاریخ‌های دستورات اقامت در خانه صادر شده توسط ایالت‌های مختلف ایالات متحده، این مطالعه تعهداتی را شناسایی می‌کند که به‌طور قابل‌توجهی تحت تأثیر دستورات قرنطینه قرار گرفته‌اند.
یافته‌ها - نتایج نشان می‌دهد که تعهدات متاثر از محدودیت‌ها کیفیت حسابرسی پایین‌تری را ایجاد می‌کنند، همانطور که از طریق بیان مجدد و اقلام تعهدی اختیاری اندازه‌گیری می‌شود، نسبت به مواردی که قبل از محدودیت‌های سفر COVID-19/سفارش‌های اقامت در خانه انجام شده‌اند. تجزیه و تحلیل بیشتر نشان می دهد که این کاهش کیفیت حسابرسی به شرکت هایی با موجودی بالا نسبت به دارایی ها، هزینه های تحقیق و توسعه بالا نسبت به دارایی ها و حسابرسان غیر بزرگ 4 نسبت داده می شود.
پیامدهای عملی - این مطالعه نشان می‌دهد که محدودیت‌های مربوط به تعامل فیزیکی و در محل باعث شده حسابرسان به طور کلی با حساب‌های مبتنی بر منابع/قضاوت مانند موجودی‌ها و مخارج تحقیق و توسعه مبارزه کنند. نتایج حاکی از آن است که در حالی که حسابرسان چهار بزرگ توانستند سطح کیفی حسابرسی وضعیت موجود خود را به دنبال محدودیت‌های کووید 19 حفظ کنند، حسابرسان غیر چهار بزرگ نتوانستند بر چالش‌های یک محیط کاری آنلاین غلبه کنند و کیفیت حسابرسی آنها کاهش یافت.
اصالت/ارزش - با توجه به دانش نویسندگان، این مقاله اولین مقاله ای است که تغییرات در کیفیت حسابرسی را به عنوان پاسخی به تغییر اساسی در محیط کاری حسابرسان به دلیل بحران جهانی بهداشت به طور تجربی بررسی می کند. از آنجایی که کار از خانه در مؤسسات حسابرسی رایج تر می شود، نتایج نشان می دهد که به طور متوسط، این حرکت کیفیت حسابرسی را کاهش می دهد.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
Abstract
Purpose
This study aims to examine declines in audit quality after the COVID-19 travel restrictions/stay-at-home orders were issued in the USA in early 2020.
Design/methodology/approach
Taking advantage of variation in the dates of stay-at-home orders issued by different US states, this study identifies engagements that were significantly affected by the lock down orders.
Findings
The results suggest that engagements affected by the restrictions produced lower audit quality, as measured through restatements and discretionary accruals, relative to those completed before COVID-19 travel restrictions/stay-at-home orders. Further analysis reveals that this decrease in audit quality was attributable to firms with high inventory relative to assets, high R&D expenses relative to assets and non-Big 4 auditors.
Practical implications
This study finds that the restrictions on physical and on-site interaction caused auditors to universally struggle with resource/judgment-intensive accounts such as inventory and R&D expenditures. The results suggest that while Big 4 auditors managed to maintain their status quo level of audit quality following COVID-19 restrictions, non-Big 4 auditors were unable to overcome the challenges of an online work environment and their audit quality declined.
Originality/value
To the best of the authors’ knowledge, this paper is the first to empirically examine changes in audit quality as a response to a substantial change in auditors’ working environment due to the global health crisis. As work-from-home becomes more prevalent in audit firms, the results suggest that, on average, this move does diminish audit quality.
Introduction
The COVID-19 pandemic imposed significant challenges upon all industries. Public accounting and the auditing of publicly listed companies were no exception. Due to safety and public health concerns, many countries placed restrictions on international and domestic travel. In the USA, many states issued stay-at-home orders to discourage individuals from going out. With these strict travel restrictions in place, it became difficult, if not impossible, for auditors to complete audit engagements by using their customary procedures for evidence collection. These procedures usually include activities such as inspecting physical assets or making inquiries, having discussions and meeting with managers, all of which benefit from in-person interactions with clients on their premises. Instead, auditors were tasked with switching to an online work environment, with minimal physical contact between audit team members and clients. As a result, auditors had few opportunities to collect firsthand information and obtain direct audit evidence. Instead, they had to rely on the information that could be provided through contactless delivery by the client or third parties, electronic documentation and online interactions.
Conclusion
This study examines changes in audit quality after the implementation of COVID-19 travel restrictions/stay-at-home orders issued across the USA in early 2020. Our results suggest that engagements affected by the restrictions produced lower audit quality, as measured through restatements and discretionary accruals, relative to those completed prior to the implementation of restrictions. Further testing reveals that this decrease in audit quality was largely attributable to firms with high inventory relative to assets, high R&D expenditures relative to assets and engagements involving non-Big 4 auditors. Our results suggest that the restrictions on physical and on-site interaction caused auditors to universally struggle with resource/judgment intensive accounts such as inventory and R&D expenditures. While Big 4 auditors managed to maintain their status quo level of audit quality following COVID-19 restrictions, non-Big 4 auditors were unable to overcome the challenges of an online work environment and their audit quality decreased as a result.
H1. Following the implementation of COVID-19 travel restrictions, audit quality remained unchanged.
H2. Engagements with inventory representing a significant proportion of assets experienced a greater decrease in audit quality than engagements with lower inventory, following the implementation of COVID-19 travel restrictions.
H3. Engagements with a significant proportion of R&D expenses experienced a greater decrease in audit quality than engagements with lower R&D expenses, following the implementation of COVID-19 travel restrictions.
H4. Relative to Big 4 firms, the audit quality of non-Big 4 firms was more negatively affected by the implementation of COVID-19 travel restrictions.