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Auditor Perceptions Of Audit Workloads Audit Quality And Job Satisfaction
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Book Synopsis Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction by : Julie Persellin
Download or read book Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction written by Julie Persellin and published by . This book was released on 2019 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this study, we use a survey instrument to obtain perspectives from over 700 auditors about present-day audit workloads and the relationship between audit workloads, audit quality, and job satisfaction. Our findings indicate that auditors are working, on average, five hours per week above the threshold at which they believe audit quality begins to deteriorate and often 20 hours above this threshold at the peak of busy season. Survey respondents perceive deadlines and staffing shortages as two of the primary reasons for high workloads and further believe that high workloads result in decreased audit quality via compromised audit procedures, impaired audit judgment, and difficulty retaining staff with appropriate knowledge and skills. We also find that auditors' job satisfaction and their excitement about auditing as a career are negatively impacted by high audit workload, particularly when the workload exceeds a threshold that is perceived to impair audit quality. Overall, our findings provide support for the PCAOB's recent concern that heavy workloads are continuing to threaten audit quality, and suggest that the primary drivers of workload (i.e., deadlines and staffing problems) might be the actual “root cause” of workload-related audit deficiencies.
Book Synopsis Audit Firm Employee Job Satisfaction and Audit Quality by : Anna Gold
Download or read book Audit Firm Employee Job Satisfaction and Audit Quality written by Anna Gold and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine the association between job satisfaction in audit offices and office-level audit quality. Using employee self-assessments of satisfaction with their work at Big 4 audit offices between 2008 and 2016, we find that job satisfaction is positively associated with audit quality. We show that audit offices with higher employee satisfaction, especially satisfaction with work-life balance, perform higher quality audits in that their clients report lower discretionary accruals, experience a lower propensity of misstatement, and relate to a lower likelihood of an undisclosed material weakness. Further, we find that the positive effects of audit office employee satisfaction are mainly applicable to non-manager employees (vis-à-vis managers, partners, and directors). Our study sheds light on how employee job satisfaction contributes to better performance in the auditing profession.
Book Synopsis The Impact of Audit Employee Job Satisfaction on Audit Quality by : Phong Truong
Download or read book The Impact of Audit Employee Job Satisfaction on Audit Quality written by Phong Truong and published by . This book was released on 2018 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: I exploit a novel office-level dataset on employee job satisfaction from Glassdoor.com and a natural experiment based on local precipitation during the auditing time period to examine the effect of audit employee job satisfaction on audit quality. I find that a unit increase in job satisfaction (on a scale from 1 to 5) decreases absolute abnormal accruals by 0.7 standard deviations. Using AAERs, “Big R” and “Little r” restatements, I find that more satisfied audit employees are more likely to detect significant accounting irregularities, but not minor accounting errors. Among job satisfaction indicators, these effects are driven by management quality and career opportunities. Overall, this evidence demonstrates the importance of individual audit employees to the audit process and has practical implications for audit firms' treatment of employees and audited firms' information environment.
Book Synopsis Contemporary Journal of Education and Business (CJEB) by :
Download or read book Contemporary Journal of Education and Business (CJEB) written by and published by NDALAHWA MUSA MASANJA . This book was released on 2024-07-02 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Contemporary Journal of Education and Business (CJEB) is bi-annual professional publication that publishes information, views, opinions and well- researched articles in contemporary issues in education and business. These scholarly articles are useful for scholars, students, researchers, business executives, educators and business practitioners. The articles published observe to high quality and context that the Editorial Board believes would be a significant contribution to the international community of scholars and readers.
Book Synopsis Advances in Accounting Behavioral Research by : Khondkar E. Karim
Download or read book Advances in Accounting Behavioral Research written by Khondkar E. Karim and published by Emerald Group Publishing. This book was released on 2023-03-13 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 26 of Advances in Accounting Behavioral Research compiles innovative and new explorations into the behavioral aspects of accounting and auditing including the effects of organizational commitment, the impact of stressors on performance, the effects of auditor familiarity and the examination of personality traits.
Download or read book Perceptions of Audit Quality written by and published by . This book was released on 1997 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Unraveling the Role of Psychological Capital on Innovation from the Knowledge Management Perspective by : Yunlong Duan
Download or read book Unraveling the Role of Psychological Capital on Innovation from the Knowledge Management Perspective written by Yunlong Duan and published by Frontiers Media SA. This book was released on 2023-12-20 with total page 221 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Auditor Going Concern Reporting by : Marshall A. Geiger
Download or read book Auditor Going Concern Reporting written by Marshall A. Geiger and published by Routledge. This book was released on 2021-06-09 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.
Book Synopsis Artificial Intelligence in Accounting by : Othmar M. Lehner
Download or read book Artificial Intelligence in Accounting written by Othmar M. Lehner and published by Taylor & Francis. This book was released on 2022-08-05 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: Artificial intelligence (AI) and Big Data based applications in accounting and auditing have become pervasive in recent years. However, research on the societal implications of the widespread and partly unregulated use of AI and Big Data in several industries remains scarce despite salient and competing utopian and dystopian narratives. This book focuses on the transformation of accounting and auditing based on AI and Big Data. It not only provides a thorough and critical overview of the status-quo and the reports surrounding these technologies, but it also presents a future outlook on the ethical and normative implications concerning opportunities, risks, and limits. The book discusses topics such as future, human-machine collaboration, cybernetic approaches to decision-making, and ethical guidelines for good corporate governance of AI-based algorithms and Big Data in accounting and auditing. It clarifies the issues surrounding the digital transformation in this arena, delineates its boundaries, and highlights the essential issues and debates within and concerning this rapidly developing field. The authors develop a range of analytic approaches to the subject, both appreciative and sceptical, and synthesise new theoretical constructs that make better sense of human-machine collaborations in accounting and auditing. This book offers academics a variety of new research and theory building on digital accounting and auditing from and for accounting and auditing scholars, economists, organisations, and management academics and political and philosophical thinkers. Also, as a landmark work in a new area of current policy interest, it will engage regulators and policy makers, reflective practitioners, and media commentators through its authoritative contributions, editorial framing and discussion, and sector studies and cases.
Book Synopsis Audit Quality in Practice by : Noor Adwa Sulaiman
Download or read book Audit Quality in Practice written by Noor Adwa Sulaiman and published by . This book was released on 2011 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Auditors' Perceptions of Audit Firm Rotation Impact on Audit Quality in Egypt by : Ahmed Anis
Download or read book Auditors' Perceptions of Audit Firm Rotation Impact on Audit Quality in Egypt written by Ahmed Anis and published by . This book was released on 2014 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study aims to explore professional auditors' perceptions of the impact of audit firm rotation on audit quality. It also investigates the possible benefits and determining factors of mandatory auditor rotation. A sample of 83 auditors was drawn from a group of large firms and another of smaller firms in Egypt. Data were analyzed using one sample t-test; the findings indicate that auditors' perceived mandatory rotation of auditors to have a positive effect on audit quality, a negative effect on client-specific knowledge, and a positive impact on auditors' independence. The impact from the auditors' perspective of industry specialization and fee dependence on the relationship between mandatory auditor rotation and audit quality was also determined.
Book Synopsis Factors that Affect Audit Quality by : Millicent Michelle Chang
Download or read book Factors that Affect Audit Quality written by Millicent Michelle Chang and published by . This book was released on 1994 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Management Perceptions of Audit Quality by : Erik Scott Boyle
Download or read book Management Perceptions of Audit Quality written by Erik Scott Boyle and published by . This book was released on 2015 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis From Joint to Single Audits - Audit Quality Differences and Auditor Pairings by : Claus Holm
Download or read book From Joint to Single Audits - Audit Quality Differences and Auditor Pairings written by Claus Holm and published by . This book was released on 2017 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study analyses audit quality differences between audits by a single big audit firm and joint audits with either one or two big audit firms. We exploit the unique situation in Denmark beginning on 1 January 2005, at which time a long-standing mandatory joint audit system for listed companies was replaced by a voluntary joint audit system. First, we report the results of a survey of Danish CFOs' views on and their experiences with the choice of single or joint audits and their perceptions of audit quality. Second, based on data from the mandatory joint audit abolition year and the following two years, we test the audit quality differences using abnormal accruals. Most CFOs perceive that audit quality by a single big four audit firm is the same as it is in joint audits with either one or two big four audit firms. The results of our empirical analysis are in line with the perceptions. We find no evidence of audit quality differences between audits made by a single big four firm and those conducted by either of the two combinations of joint audits.
Book Synopsis Audit Quality and the Expectations Gap by : Kimberly Gladden Burke
Download or read book Audit Quality and the Expectations Gap written by Kimberly Gladden Burke and published by . This book was released on 1995 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis An Empirical Investigation of Audit Committee Members' Perceptions of Audit Quality by : Mary Sinclair Schroeder
Download or read book An Empirical Investigation of Audit Committee Members' Perceptions of Audit Quality written by Mary Sinclair Schroeder and published by . This book was released on 1983 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Review of Studies on Audit Quality by : Arezoo Aghaei Chadegani
Download or read book Review of Studies on Audit Quality written by Arezoo Aghaei Chadegani and published by . This book was released on 2013 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews empirical studies over the past decades from all over the world in order to assess what researchers have done about audit quality issue and identify gaps in the literature where further research is needed. These studies are categorized into seven groups; 1) Using direct or indirect measure of audit quality 2) Studies based on source of differentiation 3) Studies rely on output, process and input 4) Organizational aspects 5) Behavioral perspectives and auditor quality 6) Different perceptions of audit quality and 7) Other studies. The existing body of knowledge relating to these groups of studies will be summarized in this paper.
