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Do Individual Auditors Affect Clients Real Activities Manipulation Evidence Of Learning And Auditor Quality
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Book Synopsis Do Individual Auditors Affect Clients' Real Activities Manipulation? Evidence of Learning and Auditor Quality by : Baolei Qi
Download or read book Do Individual Auditors Affect Clients' Real Activities Manipulation? Evidence of Learning and Auditor Quality written by Baolei Qi and published by . This book was released on 2016 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt: We find empirical evidence that clients' real activities manipulation (RAM) varies across individual auditors. More specifically, both audit-firm and individual-auditor fixed effects on RAM are significant; yet only the latter remain significant in regressions including auditors' propensity to issue qualified audit opinions as an explanatory variable. This incremental effect of individual auditors on RAM is beyond what is proxied by qualified audit opinions. We also find that auditors' personal demographics have limited power in explaining RAM's variation. Taken together, these findings suggest that audit quality take root in individual auditors, who influence clients' economic decisions, not just accounting policy choices.
Book Synopsis Do Individual Auditors Affect Audit Quality? Evidence from Archival Data by : Ferdinand A. Gul
Download or read book Do Individual Auditors Affect Audit Quality? Evidence from Archival Data written by Ferdinand A. Gul and published by . This book was released on 2015 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine whether and how individual auditors affect audit outcomes using a large set of archival Chinese data. We analyze about 800 individual auditors and find that they exhibit significant variation in audit quality. The effects that individual auditors have on audit quality are both economically and statistically significant, and are pronounced in both large and small audit firms. We also find that the individual auditor effects on audit quality can be partially explained by auditor characteristics, such as educational background, Big N audit firm experience, rank in the audit firm, and political affiliation. Our findings highlight the importance of scrutinizing and understanding audit quality at the individual auditor level.
Book Synopsis Do Social Ties Between Individual Auditors and Client CEOs/CFOs Matter to Audit Quality? by : Baolei Qi
Download or read book Do Social Ties Between Individual Auditors and Client CEOs/CFOs Matter to Audit Quality? written by Baolei Qi and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The objective of this paper is to investigate whether and how the social ties between individual auditors and client CEOs/CFOs affect audit quality using a large sample of publicly traded firms in China. We define social ties between individual auditors and client CEOs/CFOs as “working or educational alumni.” We find that clients with social ties are significantly and positively associated with abnormal accruals and the presence of reporting small profits, and are more likely to receive clean audit opinions compared to clients without social ties. Moreover, we find that the working-tie effect on audit quality is stronger than the school-tie effect. In addition, we find that the social-tie effect on audit quality can be mitigated by several personal characteristics of individual auditors, such as partner, female, accounting major, auditing experience, etc. Furthermore, we find that socially connected clients are more likely to downward restate their audited earnings in subsequent years. Overall, our study sheds new light on the impact of social ties between individual auditors and client executives on audit quality.
Book Synopsis Understanding Auditor-client Relationships by : Gary Kleinman
Download or read book Understanding Auditor-client Relationships written by Gary Kleinman and published by Gary Kleinman. This book was released on 2001 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work is intended to assist researchers, regulators, and practitioners who are interested in the topic of auditor independence. It presents a comprehensive model of the individual, work place, organization, inter-organizational, and organizational field level determinants of the topic.
Book Synopsis Real Activities Manipulation and Auditors' Client Retention Decisions by : Yongtae Kim
Download or read book Real Activities Manipulation and Auditors' Client Retention Decisions written by Yongtae Kim and published by . This book was released on 2013 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this study, we examine the effect of clients' real activities manipulation (RAM) on auditors' client retention decisions. We find that, with the exception of RAM through overproduction, clients' opportunistic operating decisions are positively associated with the likelihood of auditor resignations. We also provide evidence that auditors are especially sensitive to clients' RAM to just meet or beat earnings benchmarks in their client retention decisions. In addition, we find that clients whose auditors resign from engagements tend to hire smaller auditors and these clients engage in RAM more aggressively. Our additional analysis shows that, with the exception of RAM through overproduction, clients' abnormal operating decisions are significantly associated with litigation risk against auditors. Overall, our evidence suggests that auditors shed clients with aggressive RAM to avoid excessive risk.
Book Synopsis Do Consulting Services Affect Audit Quality? Evidence from the Workforce by : Anastassia Fedyk
Download or read book Do Consulting Services Affect Audit Quality? Evidence from the Workforce written by Anastassia Fedyk and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigates how consulting services affect audit quality, from the perspective of knowledge and expertise sharing between employees. Using a comprehensive office-level dataset of employment profiles and skillsets covering 86% of all employees at large U.S. public accounting firms, we document a positive effect of consulting employees on audit quality. Specifically, a one-standard-deviation increase in the share of consulting employees in an office results in a 2.7 percentage point reduction in restatements (a decrease of 19% relative to the baseline). This effect is strongest when consulting employees have skills complimentary to auditors, such as special industry, technical, and management skills, supporting the knowledge sharing hypothesis. In addition, we demonstrate that the effect increases with consulting employees' tenure with a firm, does not diminish over time, is present for both Big4 and non-Big4 firms, and is more pronounced for larger, more complex, and more important audit clients.
Book Synopsis Effect of International Working Experience of Individual Auditors on Audit Quality by : Xiaolin Chen
Download or read book Effect of International Working Experience of Individual Auditors on Audit Quality written by Xiaolin Chen and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigates the effects of auditors with international working experience on audit quality in emerging markets. Such auditors are associated with better audit quality, a pattern that is further supported by an examination based on a propensity score matching sample that controls for endogeneity. Chief financial officers with international experience are more conservative in the client company of their auditors with international working experience. Further, reviewer partners with international working experience provide better audit quality in terms of low accruals, less below-the-line items, and less audit reporting aggressiveness, while engagement partners with international working experience require high audit fees. Moreover, financial reports signed by auditors with international working experience are associated with analyst forecast accuracy and dispersion. Our results are robust to different specifications and alternative measures. Overall, this paper highlights the importance of human capital and provides direct evidence on how auditors with international working experience use their knowledge and audit skills in emerging markets.
Book Synopsis How Higher Performance on Client Service Affects Auditors' Willingness to Challenge Management's Preferred Accounting by : Michael Anthony Ricci
Download or read book How Higher Performance on Client Service Affects Auditors' Willingness to Challenge Management's Preferred Accounting written by Michael Anthony Ricci and published by . This book was released on 2017 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: Satisfying the client and performing a high quality audit are important goals for auditors. However, these goals often conflict (e.g., when management has aggressive reporting preferences). This conflict is an ongoing concern of regulators and academics because auditors motivated to satisfy the client may be more likely to inappropriately accept management's preferred accounting, impairing audit quality. However, accepting management's preferred accounting is not the only way for auditors to pursue their client satisfaction goals. Auditors can also satisfy the client by performing client service activities, such as communicating effectively and being accessible to clients (Hoang et al. 2017, Koch and Salterio 2017). I address auditors' competing client satisfaction and audit quality goals by experimentally examining how higher performance on client service affects auditors' willingness to challenge management's preferred accounting. I draw on theory from psychology (Fishbach et al. 2009) explaining that people can focus on monitoring their goal progress (i.e., moving forward on a goal) or their goal commitment (i.e., the importance of a goal). I expect and find that when auditors monitor their progress toward (commitment to) their client satisfaction goals, auditors who perform higher on client service make judgments that are more (less) challenging of management's preferred accounting than auditors who perform lower on client service. This challenges the conventional wisdom that the pursuit of client satisfaction goals necessarily undermines audit quality.
Book Synopsis Auditor Client Relationship and Audit Quality by : Suhaib Aamir
Download or read book Auditor Client Relationship and Audit Quality written by Suhaib Aamir and published by LAP Lambert Academic Publishing. This book was released on 2011-07 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Different scandals around the globe during the past, in specific during the last decade, have intrigued the stakeholders to question the roles of both auditors and management. But most of the fingers since then have been raised on the role of auditors, because it is the auditors who are entrusted with the responsibility to detect any errors or frauds in the financial reports of the client-firm. Apart from this, the long-term auditor client relationship has been the center of attention in most of the discussions and debates as well. Numerous studies have been conducted by the academic researchers, financial and professional analysts, regulatory authorities and governing bodies, and in some cases by the auditors and the firms as well regarding the effects of long-term auditor-client relationship on audit quality, equity risk premium, financial reports quality, audit pricing etc. These studies provide us with different results, both with the positive and negative associations and effects of long-term auditor-client relationship on the basis of different factors and contexts. Therefore, we would be studying this relationship in between auditors and SME clients.
Book Synopsis Auditors' Customer Relationship Management Activities and Managers' Cooperation with Auditor Evidence Requests by : Richard C. Hatfield
Download or read book Auditors' Customer Relationship Management Activities and Managers' Cooperation with Auditor Evidence Requests written by Richard C. Hatfield and published by . This book was released on 2020 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditors execute customer relationship management activities (hereafter CRM), such as minimizing disruptions and communicating effectively, to maintain or increase customer satisfaction of client managers. These activities are typically linked to auditors' commercial objectives. However, using Social Exchange Theory, we link CRM to improvements in the audit process. In an experiment, we predict and find that delivering higher quality CRM increases managers' cooperation with auditor evidence requests. Compared to managers experiencing lower quality CRM, managers experiencing higher quality CRM assign higher priority to auditor evidence requests, work harder to gather audit-relevant information, are more forthcoming with information, and convey an openness to future rounds of negotiation. Importantly, managers experiencing higher quality CRM are even more forthcoming with information that contradicts their preferred accounting position and may not be readily discoverable by auditors. These findings add to our understanding of the complex relationship between auditors and their clients, suggesting a positive influence of CRM on audit processes, which should be considered by those interested in understanding and regulating auditor-client relationships.
Book Synopsis Is Audit Behavior Contagious? Teamwork Experience and Audit Quality by Individual Auditors by : Lixin (Nancy) Su
Download or read book Is Audit Behavior Contagious? Teamwork Experience and Audit Quality by Individual Auditors written by Lixin (Nancy) Su and published by . This book was released on 2019 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using a comprehensive sample of audits for public companies in China, we demonstrate whether and how bad audit behavior spreads among individual auditors (i.e., CPAs). CPAs are deemed to be “diseased” during the period when their audits fail, and are subsequently sanctioned by the regulators. We first confirm that sanctioned CPAs systematically provide low-quality audits in terms of audit reporting and accounting irregularities during the diseased period. We then document that CPAs who have teamed up with the sanctioned CPAs are also more likely to issue lenient audit opinions and have accounting irregularities in their audited financial reports during the sanctioned CPAs' diseased period. This contagion effect is, however, hardly present among CPAs who work in the same audit firm as sanctioned CPAs but are only indirectly connected to them. Our findings highlight the importance of analyzing social learning via teamwork experience in understanding how audit quality at the individual level is shaped.
Book Synopsis Encyclopedia of Psychology by : Alan E. Kazdin
Download or read book Encyclopedia of Psychology written by Alan E. Kazdin and published by . This book was released on 2000 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume covers Encylopedia of Psychology entries from Taine, Hippolyte to Zubin, Joseph. (PsycINFO Database Record (c) 2004 APA, all rights reserved)
Book Synopsis The Contagion Effect of Low-Quality Audits Along Individual Auditors by : Liuchuang Li
Download or read book The Contagion Effect of Low-Quality Audits Along Individual Auditors written by Liuchuang Li and published by . This book was released on 2015 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt: Francis and Michas (2013) discover that the occurrence of an audit failure actually signals a more systematic problem with audit quality at the affected office. Using the Chinese setting where the identities of engagement auditors are revealed in audit reports, this study further explores whether the phenomenon of contagion is isolated to some specific auditors in an office or it indeed is an office-wide problem. We follow Francis and Michas (2013) to define an audit failure as an instance where a client firm subsequently makes a downward restatement of audited earnings. While we find similar evidence of contagion of low quality audits at office locations experiencing audit failures, the contagion effect actually is confined to the (other) audits performed by those specific auditors who are involved in audit failures, and it does not spread to the same-office auditors not involved in failures. We further find that the contagion effect is attenuated among female auditors, and for auditors with an accounting degree, with longer auditing experience, and with industry expertise. Our results suggest that the documented contagion effect of low quality audits is an individual auditor-level, rather than office-level, phenomenon. This underscores the importance of engagement auditor identification and the usefulness of disclosing auditors' personal characteristics.
Book Synopsis Groups, Leadership and Men by : United States. Office of Naval Research
Download or read book Groups, Leadership and Men written by United States. Office of Naval Research and published by . This book was released on 1951 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Impact of Inconsistent Evidence Documentation on Third-party Perceptions of Audit Quality and Judgements of Auditor Liability by : Casey Joseph McNellis
Download or read book The Impact of Inconsistent Evidence Documentation on Third-party Perceptions of Audit Quality and Judgements of Auditor Liability written by Casey Joseph McNellis and published by . This book was released on 2011 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Wiley CIA Exam Review, Internal Audit Activity's Role in Governance, Risk, and Control by : S. Rao Vallabhaneni
Download or read book Wiley CIA Exam Review, Internal Audit Activity's Role in Governance, Risk, and Control written by S. Rao Vallabhaneni and published by John Wiley & Sons. This book was released on 2005-09-12 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Wiley CIA Exam Review is the best source to help readers prepare for the Certified Internal Auditor (CIA) exam, covering the Sarbanes-Oxley Act and more. Wiley CIA Exam Review, Volume 1: Internal Audit Activity’s Role in Governance, Risk, and Control covers establishing a risk-based plan, understanding the internal audit activity’s role in organizational governance, performing other internal audit roles and responsibilities, planning an audit, and more. Every volume in the Wiley CIA Exam Review series offers a successful learning system of visual aids and memorization techniques. Each volume is a comprehensive, single-source preparation tool that features theories and concepts, indicators that help candidates allot study time, full coverage of the IIA’s Attribute and Performance Standards, and in-depth of theory and practice.
Author :United States Government Accountability Office Publisher :Lulu.com ISBN 13 :0359536395 Total Pages :234 pages Book Rating :4.3/5 (595 download)
Book Synopsis Government Auditing Standards - 2018 Revision by : United States Government Accountability Office
Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
