تاثیر پیچیدگی اطلاعات در شکست حسابرسی ناشی از تقلب شرکت
ترجمه نشده

تاثیر پیچیدگی اطلاعات در شکست حسابرسی ناشی از تقلب شرکت

عنوان فارسی مقاله: تاثیر پیچیدگی اطلاعات در شکست حسابرسی ناشی از تقلب شرکت: تجزیه و تحلیل سطح فردی حسابرس
عنوان انگلیسی مقاله: The impact of information complexity on audit failures from corporate fraud: Individual auditor level analysis
مجله/کنفرانس: بررسی مدیریت حوزه اقیانوسیه آسیا – Asia Pacific Management Review
رشته های تحصیلی مرتبط: حسابداری
گرایش های تحصیلی مرتبط: حسابرسی
کلمات کلیدی فارسی: شکست حسابرسی، تقلب شرکت، پیچیدگی اطلاعات، معاملات مربوط به شرکت، تنوع
کلمات کلیدی انگلیسی: Audit failure, Corporate fraud, Information complexity, Related-party transactions, Diversification
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus – Master journals
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.apmrv.2017.09.002
دانشگاه: Department of Accounting – Fu Jen Catholic University – Taiwan – ROC
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2018
ایمپکت فاکتور: 0.860 در سال 2017
شاخص H_index: 9 در سال 2019
شاخص SJR: 0.231 در سال 2019
شناسه ISSN: 1029-3132
شاخص Quartile (چارک): Q3 در سال 2019
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 14
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
کد محصول: E6257
فهرست انگلیسی مطالب

Abstract


1. Introduction


2. Literature review and hypotheses development


3. Methodology


4. Empirical results


5. Sensitivity analyses


6. Conclusion


Acknowledgements


References

نمونه ترجمه فارسی مقاله

Abstract


This study examines the association between related-party transactions, level of diversification and auditor sanctions arising from corporate fraud. Sample firms are manually collected from the list of auditor partners sanctioned due to corporate fraud published according to the Securities and Exchange Act and the Certified Public Accountants Act in Taiwan between 1992 and 2010. Empirical results indicate that the increasing complexity of corporate information with increasing aggregate monetary values of related-party transactions, especially revenue-based related-party transactions (RPTs), increases the probability of auditor sanctions. Moreover, more complex product diversification raises the likelihood of auditor sanctions. These results support the information asymmetry hypothesis, namely that increasing complexity of corporate information reduces the transparency of information, and thus raises information asymmetry between managers and auditors, resulting in higher audit risk. This investigation suggests that auditors should pay proper attention to providing professional audit work when a company has complex related-party transactions and product diversification. Analytical results could provide research-based evidence for the PCAOB to consider when formulating policy on the auditing of related party transactions (PCAOB, 2014) and the disclosure of engagement partners (PCAOB, 2011).


Introduction


The use of related-party transactions (hereafter, RPTs) to conceal large debts exploded after Enron in 2001, generating further scandals involving false accounting from companies such WorldCom and Merck. Investors around the world began to question the financial information publicized by corporations and to think that it may contain many implicit problems, such related-party transactions, corporate management practices and poor accounting standards. Taiwan had the high-profile Rebar Group scandal, as well as a scandal involving a dozen photoelectric material manufacturers. These problems become more conspicuous as Taiwanese enterprises internationalize and become more diversified in businesses. As the global economy grows, reinvestments and business diversity have led to over-investment, which causes complications with information sources. In particular, the intertwined connections of parent-subsidiary companies can become complicated for auditing. Consequently, engagement in investments, financing and other economic activities relies on the authenticity of corporate financial reports. Meanwhile, CPAs play a major role in these new practices, and they assume legal responsibility for financial statement certifications. Blazenko and Scott (1986) argued that a CPA acts as an overseer who can reduce information asymmetry between competent authorities and investors, and helps to promote the accountability of corporate financial reports for stakeholders. In these circumstances, CPAs are responsible for auditing reviews that must be appropriately expressed and with full disclosure, or they face lawsuits or penalties.

  • اشتراک گذاری در

دیدگاه خود را بنویسید:

تاکنون دیدگاهی برای این نوشته ارسال نشده است

تاثیر پیچیدگی اطلاعات در شکست حسابرسی ناشی از تقلب شرکت
نوشته های مرتبط
مقالات جدید
نماد اعتماد الکترونیکی
پیوندها