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Articoli di riviste sul tema "Auditors' reports"

Autore: Grafiati

Pubblicato: 4 giugno 2021

Ultima modifica: 30 luglio 2024

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1

Brown, Veena L. "The Effects of Manager-Auditor Affiliation and PCAOB Inspection Reports on Audit Committee Members' Auditor Selection." Current Issues in Auditing 11, no. 1 (September 1, 2016): P1—P10. http://dx.doi.org/10.2308/ciia-51611.

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SUMMARY This article summarizes the “The Effects of Prior Manager-Auditor Affiliation and PCAOB Inspection Reports on Audit Committee Members' Auditor Recommendations” (Abbott, Brown, and Higgs 2016), who investigate the extent to which audit committee members (ACM) of small public companies consider auditors' Public Company Accounting Oversight Board (PCAOB) inspection reports and/or the auditors' prior affiliation with management in their auditor hiring decisions. The authors find participants (the study's proxy for ACM) incorporate the inspection report, as well as the auditor's prior affil

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2

Fakhfakh, Mondher. "The Islamic harmonization of consolidated auditors’ reports." Journal of Islamic Accounting and Business Research 11, no. 3 (January 2, 2020): 647–73. http://dx.doi.org/10.1108/jiabr-08-2017-0114.

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Purpose The purpose of this paper is to examine the level of harmonization of consolidated auditors’ reports issued by the independent auditors of Islamic banks. Design/methodology/approach A statistical measurement of the homogenization of the consolidated auditors’ reports of Islamic banks. International and Islamic auditing standards on consolidated auditors’ reports are used as the control (ISA 700 and AAOIFI standard-IAS2). Findings The results show a lack of harmonization among the Islamic bank’s groups in several elements related to the form of the consolidated auditor’s report and in a

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3

Brouwer, Arjan, Peter Eimers, and Henk Langendijk. "The relationship between key audit matters in the new auditor's report and the risks reported in the management report and the estimates and judgments in the notes to the financial statements." Maandblad Voor Accountancy en Bedrijfseconomie 90, no. 12 (December 15, 2016): 580–613. http://dx.doi.org/10.5117/mab.90.31228.

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For decades, auditors have communicated their opinion on financial statements with standard wordings in the auditor’s report. However, stakeholders expect more information from the auditor. The limited transparency regarding an auditor’s actual activities, has contributed to the dissatisfaction concerning the functioning of auditors. The new (extended) auditor’s report is an answer to the information needs of stakeholders. The key audit matters reported by the auditor provide new insights to financial statement users with respect to significant estimates and risks reported in the financial sta

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Fakhfakh, Mondher. "The harmonization of audit reports of Islamic banks." Journal of Islamic Accounting and Business Research 8, no. 2 (April 10, 2017): 203–28. http://dx.doi.org/10.1108/jiabr-05-2014-0016.

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Purpose The purpose of this paper is to examine the level of harmonization of auditors’ reports issued by independent auditors of Islamic banks. Design/methodology/approach The homogenization of the auditors’ reports of Islamic banks has been statistically measured. Supranational auditing standards on auditors’ reports (ISA 700 and AAOIFI standard) are used as the control. Findings The results show lack of harmonization in several elements related to the form of the auditor’s report and in all elements related to the content of the auditor’s report among the Islamic banks. Originality/value Th

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5

Farah Freihat, Abdel Razaq, Ismail Hamad Al-Shaar, and Ayda Farhan. "Code of ethics for professional accountants and change the external auditor: A study of the emerging markets." Corporate Ownership and Control 18, no. 3 (2021): 201–12. http://dx.doi.org/10.22495/cocv18i3art16.

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To ensure the independence of auditors and the credibility of financial statements, this study investigates if Jordanian manufacturing companies change their external auditors. Moreover, assess if that change is influenced by the International Code of Ethics for Professional Accountants (ICEPA). The study figured out the viewpoints of external auditors and financial managers of public industrial companies listed on the Amman Stock Exchange. Auditor’s changing data is gathered from the annual reports of (59) manufacturing firms from 2006 to 2015. (280) questionnaires were collected from financi

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Son, Myungsoo, Hakjoon Song, and Youngkyun Park. "PCAOB Inspection Reports and Shareholder Ratification of the Auditor." Accounting and the Public Interest 17, no. 1 (May 1, 2017): 107–29. http://dx.doi.org/10.2308/apin-51802.

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ABSTRACT We examine the effect of unfavorable PCAOB inspection reports, which contain audit deficiencies related to GAAS and/or GAAP violations, on shareholder voting for the auditor ratification. We further investigate whether shareholders likely vote against ratification for the auditors receiving deficiency reports in a weak corporate governance environment. Overall, we do not find evidence that shareholders vote against auditor ratifications when their auditors receive unfavorable inspection reports. However, we find some evidence that shareholders cast their votes against the ratification

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Krishnan, Jagan, and Yinqi Zhang. "Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report." AUDITING: A Journal of Practice & Theory 24, s-1 (December 1, 2005): 115–38. http://dx.doi.org/10.2308/aud.2005.24.s-1.115.

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The U.S. Securities and Exchange Commission (SEC) recently made timely reviews of quarterly financial statements mandatory for all registrants. The objective is to improve corporate quarterly reporting. However, formal review reports are not required to be included in 10-Q filings, and may not even be issued by auditors. A priori, one would expect these reports to be useful to investors if they imply added auditor diligence or if they contain modifications to the standard report. We find that only 5.7 percent of the companies in our sample attached the auditor's review report in their 10-Q fil

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Pobrić, Amira. "Emphasis of Matter paragraph in auditor's reports on financial statements of listed companies in Bosnia and Herzegovina." Ekonomski izazovi 13, no. 25 (2024): 45–56. http://dx.doi.org/10.5937/ekoizazov2425043p.

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This paper analyses auditor's reports on financial statements of listed companies in Bosnia and Herzegovina. The goal of the research is to determine the frequency of the inclusion of the Emphasis of Matter paragraph in auditor's reports, as well as to identify the matters to which auditors most often draw the attention of users of financial statements within this paragraph. The research was conducted on a sample of 689 auditor's reports and covered the period from 2018 to 2021. The content analysis method was used. This research shows that the frequency of the inclusion of the Emphasis of Mat

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Mediawati, Elis. "The Influence of Auditor Ethics and Auditor Experience on Company Financial Reports." International Journal of Business, Law, and Education 4, no. 2 (November 30, 2023): 1270–81. http://dx.doi.org/10.56442/ijble.v4i2.316.

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This research investigates the influence of auditor ethics and auditor experience on the quality of financial reports in the garment sector of West Java, Indonesia. This study employs a quantitative approach to measure auditor ethics and experience, utilizing statistical tools for analysis. The research targets financial auditors in Indonesia, with a sample size of 150 auditors selected purposively based on specific criteria.The study emphasizes the importance of auditors in ensuring the accuracy and reliability of financial information. The garment industry in West Java holds significance in

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Goicoechea, Estibaliz, Fernando Gómez-Bezares, and José Vicente Ugarte. "Improving Audit Reports: A Consensus between Auditors and Users." International Journal of Financial Studies 9, no. 2 (April 29, 2021): 25. http://dx.doi.org/10.3390/ijfs9020025.

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Audit reports represent the only information stakeholders have about conducted audits and they are a key instrument used in economic and financial decisions. Improving audit reports should be a priority of regulators and auditors. The authors solicited perceptions from 212 experienced auditors and financial report users about the value of audit reports and ways to improve their format and content. An analysis of the responses suggests that adding information on audits (such as auditor’s responsibility about fraud) and on annual accounts and client’s information systems, without significant cha

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Abbott, Lawrence J., Katherine A. Gunny, and Tracey Chunqi Zhang. "When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors." AUDITING: A Journal of Practice & Theory 32, no. 2 (December 1, 2012): 1–31. http://dx.doi.org/10.2308/ajpt-50374.

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SUMMARY: Section 104 of the Sarbanes-Oxley Act (SOX) created the Public Company Accounting Oversight Board (PCAOB). The PCAOB conducts inspections of registered public accounting firms that provide audits for publicly traded companies. The results of the inspection process are summarized in publicly available reports at the PCAOB website. Using these reports, we categorize the inspection reports into three levels of increasing severity: clean, GAAS-deficient, and GAAP-deficient. We examine the potential use of GAAP-deficient PCAOB inspection reports as perceived audit quality signals for the c

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Kusuma, Ida Bagus Kade Diva Jati Darma, and Ni Luh Sari Widhiyani. "Pengaruh Independensi, Komitmen Organisasi dan Gaya Kepemimpinan Transformasional pada Kinerja Auditor di Kantor Akuntan Publik Se-Provinsi Bali." BUDGETING : Journal of Business, Management and Accounting 5, no. 1 (December 31, 2023): 457–75. http://dx.doi.org/10.31539/budgeting.v5i1.7615.

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Many cases are caused by the auditor's lack of ability to detect fraud in financial reports, resulting in losses that have a negative impact on various parties involved in the company. With this case, it is feared that users of financial information will doubt the information presented in audited reports and this could lead to a crisis of confidence and loss of credibility for the public accounting profession in processing and presenting financial information. This research was conducted to determine the influence of independence, organizational commitment and transformational leadership style

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Asti Nasution, Shabrina Tri, Idhar Yahya, Prihatin Lumbanraja, and Erwin Abubakar. "ASSESSING THE AUDITOR'S WORKLOAD THROUGH PROFESSIONAL SKEPTICISM." Proceedings of International Conference on Finance Economics and Business (ICOFEB) 1 (December 30, 2023): 0014. http://dx.doi.org/10.29103/icofeb.v1i-.459.

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Preparing financial reports is not just information to convey the condition of the Company in carrying out each activity, but also assesses the auditor's success in conveying honestly and responsibly the condition of the Company. However, sometimes this is not entirely the case, because auditors face many limitations, one of the studies is the auditor's workload, the increasing auditor's workload results in negative emotions felt by the auditor. This research aims to examine the auditor's workload through the auditor's professional skepticism. The population used was 102 auditors who work at t

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Triandi, Triandi, Arief Fahmi, and Nindha Hafidza Putri. "Analisis Kemampuan Profesional Dan Independensi Auditor Internal Terhadap Kualitas Laporan Audit Pada PDAM Tirta Pakuan Kota Bogor." Jurnal Ilmiah Akuntansi Kesatuan 3, no. 2 (August 1, 2015): 130–37. http://dx.doi.org/10.37641/jiakes.v3i2.855.

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This study aims to determine the professional ability, the intemal auditor independence and audit quality reports as well as to analyze the influence of professional ability and independence of intemal auditors on the quality of the audit report. The research method used was a qualitative and quantitative methods. To answer the research hypotheses using multiple regression analysis, after previous classical assumption testing program with the help of SPSS 22. The results showed that the overall professional capabilities included in both criteria, but on indicators in implementing the tasks are

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Kaplan, Steven E., and David D. Williams. "Do Going Concern Audit Reports Protect Auditors from Litigation? A Simultaneous Equations Approach." Accounting Review 88, no. 1 (August 1, 2012): 199–232. http://dx.doi.org/10.2308/accr-50279.

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ABSTRACT: Audit researchers have a long-standing interest in understanding whether issuing a going concern report to financially stressed clients protects auditors from litigation. An endogeneity issue arises, in that litigation risk affects the going concern decision and the going concern decision impacts auditor litigation risk. Using a simultaneous equations approach, we find a significant positive association between auditors' ex ante litigation risk and going concern reporting. By applying simultaneous equations, we also find a significant negative association between going concern report

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Jubarah, Sufyan Salameh. "External Auditor Role in Auditing the Extent of Jordanian Industrial Public Shareholding Companies Compliance in Disclosing about Sustainability Reports Dimensions." International Journal of Economics and Finance 10, no. 6 (May 30, 2018): 193. http://dx.doi.org/10.5539/ijef.v10n6p193.

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This study aimed to determine the role of the external auditor in auditing the extent of compliance of Jordanian industrial public shareholding companies in disclosing the dimensions of the sustainability reports. To achieve this study goal, the researcher used the t-test for binary comparisons in hypothesis testing. This study population consisted audit offices operate in Jordan, which amount is 82 registered and practicing offices in which 400 registered and practicing auditors work. The study sample was selected randomly from the external auditors in these offices and it consisted of 200 re

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Geiger, Marshall A., and K. Raghunandan. "Bankruptcies, Audit Reports, and the Reform Act." AUDITING: A Journal of Practice & Theory 20, no. 1 (March 1, 2001): 187–95. http://dx.doi.org/10.2308/aud.2001.20.1.187.

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The Private Securities Litigation Reform Act (Reform Act) was enacted as law in 1995 and represents a major victory for the public accounting profession. Since audit reporting for publicly traded companies that enter bankruptcy continues to be of interest to legislators and the public, the Reform Act also includes audit reporting requirements regarding the auditor's assessments of a company's ability to continue as a going concern. This study examines the potential impact of the Reform Act on auditor reporting by examining audit reports for 383 bankrupt companies during the 1991–1998 period. T

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Ettredge, Michael, James Heintz, Chan Li, and Susan Scholz. "Auditor Realignments Accompanying Implementation of SOX 404 ICFR Reporting Requirements." Accounting Horizons 25, no. 1 (March 1, 2011): 17–39. http://dx.doi.org/10.2308/acch.2011.25.1.17.

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ABSTRACT: We examine the impact of adverse auditors’ opinions on clients’ internal control over financial reporting (ICFR), issued under SOX Section 404, on auditor dismissals. Companies receiving adverse ICFR opinions are more likely to subsequently dismiss their auditors. This association between adverse reports and dismissals persists over a four-year period beginning with the initial year of SOX 404 reporting. Our evidence also suggests that these dismissals tend to be part of clients’ efforts to improve their overall financial reporting. Clients receiving adverse reports are more likely t

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Carcello, Joseph V., and Terry L. Neal. "Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports." Accounting Review 78, no. 1 (January 1, 2003): 95–117. http://dx.doi.org/10.2308/accr.2003.78.1.95.

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One important role of audit committees is to protect external auditors from dismissal following the issuance of an unfavorable report. We examine auditor dismissals following new going-concern reports that Big 6 firms issued between 1988 and 1999. Our findings suggest that audit committees with greater independence, greater governance expertise, and lower stockholdings are more effective in shielding auditors from dismissal after the issuance of new going-concern reports. In addition, we find that the relation between audit committee independence and auditor protection from dismissal has grown

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Havasi, Rodabeh, and Roya Darabi. "The Effect of Auditor’s Industry Specialization on the Quality of Financial Reporting of the Listed Companies in Tehran Stock Exchange." Asian Social Science 12, no. 8 (July 7, 2016): 92. http://dx.doi.org/10.5539/ass.v12n8p92.

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<p>This study examines the effect of auditor’s industry specialization on quality of financial reporting of the listed companies in Tehran Stock Exchange during the period of 7 years from 2008 to 2014. It is expected that industry specialist auditors will show more competence and auditing quality in discovering opportunistic behavior in executives and most probably they will report financial statements to maintain their reputation; in other words, it is expected that auditors specialized in industry will have an effective role in corporate governance and improving the quality of financia

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Abdulahad, Alaa Fareed. "The ability to reduce the expectation gap between financial reporting users and auditors: an analytical study of audit offices in Iraq." Economic Annals-ХХI 188, no. 3-4 (May 10, 2021): 174–81. http://dx.doi.org/10.21003/ea.v188-20.

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As a result of the exposure of the audit profession to many criticisms directed by the financial community and users of financial reports, by failing to provide the desired services, resulting in a gap of expectation between the financial community and users of financial reports and auditors, the profession had to take into account the requirements of the financial community and users of financial reports to reduce the expectation gap between the financial community and users of financial reports and auditors. From this point, the study is based on examining the gap between the financial commu

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Vanstraelen, Ann. "Going-Concern Opinions, Auditor Switching, and the Self-Fulfilling Prophecy Effect Examined in the Regulatory Context of Belgium." Journal of Accounting, Auditing & Finance 18, no. 2 (April 2003): 231–54. http://dx.doi.org/10.1177/0148558x0301800204.

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Previous studies have demonstrated that auditors are reluctant to issue going-concern opinions. Some suggest this reluctance is strategic and stems from the auditor's desire to avoid loss of clients or reputation. This paper investigates the threat of loss resulting from auditor switching and client bankruptcy in the regulatory context of Belgium. Belgium requires companies to engage an audit firm for a three-year period. Consequently, the client's threat of switching auditors is potentially more credible in the third year than in the first two years. The empirical results support the hypothes

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Mnif, Dr Yosra, and Abdul Star Abdul Jabar Salamn. "The role of joint auditing to improving the quality of the electronic auditor's report in Iraqi banks." INTERNATIONAL JOURNAL OF RESEARCH IN SOCIAL SCIENCES & HUMANITIES 12, no. 03 (2022): 327–47. http://dx.doi.org/10.37648/ijrssh.v12i03.020.

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This study aims to demonstrate the impact of joint auditing on improving the quality of the electronic auditor's report in Iraqi banks, by examining whether the banks that have been audited by independent auditors are of high quality in the electronic audit report from the banks that are audited by a single auditor. In addition, to test the hypotheses, the study used a sample of 10 Iraqi banks during the period from 2015 to 2020. The results of multiple regression analyzes show that the companies that were audited by joint auditors are of high quality in the electronic audit report from the ba

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Saleh, Hameed Ali, Ali Razzaq Ali, Abbas Naser Saadoon Almshabbak, Hussein Kadhim Sharaf, Hussein Falah Hasan, and Ali Saad Alwan. "The impact of auditor-client range on audit quality and timely auditor report." Corporate and Business Strategy Review 5, no. 1, special Issue (2024): 329–35. http://dx.doi.org/10.22495/cbsrv5i1siart7.

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This study delves into the dynamic relationship between auditor-client proximity and its effect on audit quality and the punctuality of auditor reports within companies trading on the Tehran Stock Exchange (TSE). A comprehensive analysis was conducted on a sample of 108 businesses, spanning the years 2013 to 2019. Employing an innovative methodology, our findings reveal that the geographical distance between auditors and clients fails to exhibit statistically significant correlations with audit quality (Almagsoosi et al., 2022). Instead, our research emphasizes the crucial role of proximity in

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Hurley, Patrick J., and Brian W. Mayhew. "Market Reactions to a High-Quality Auditor and Managerial Preference for Audit Quality." AUDITING: A Journal of Practice & Theory 38, no. 4 (July 1, 2019): 131–49. http://dx.doi.org/10.2308/ajpt-52478.

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SUMMARY We insert an automated high-quality (HQ) auditor into established experimental audit markets to test the impact of high-quality competition on other auditors' supply of and managers' demand for audit quality. Theory predicts that managers will demand high levels of audit quality to avoid investors' price-protecting behavior. This demand should result in the HQ auditor dominating the market and increase other auditors' audit quality provision to compete with the HQ auditor. However, we find that the HQ auditor does not dominate the market—despite holding audit costs constant and investo

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Hancu-Budui, Andreea, and Ana Zorio-Grima. "New Public Governance and Public Value Co-creation: The Case of the European Court of Auditors Environmental Audits." Revista de Contabilidad 27, no. 2 (July 1, 2024): 275–87. http://dx.doi.org/10.6018/rcsar.519241.

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This article seeks to bring evidence on public value co-creation between public auditors and auditees, with a focus on the environment, as a matter of pressing interest for the citizens. We analyse data from performance audit reports issued by the European Court of Auditors: the tonality of audit conclusions and the corresponding auditees’ replies and the degree of acceptance and implementation of audit recommendations by the auditees. The analysis is performed using the theoretical perspectives of institutional logics and public value co-creation. We use qualitative and quantitative methods,

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Gray, Glen L., Jerry L. Turner, Paul J. Coram, and Theodore J. Mock. "Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors." Accounting Horizons 25, no. 4 (December 1, 2011): 659–84. http://dx.doi.org/10.2308/acch-50060.

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SYNOPSIS U.S. and international auditing standard setters continue to raise questions about standard auditors' reports and are exploring alternatives to those reports. Government agencies and professional organizations are also raising questions about the auditor's report. These questions point to a continued existence of an “audit expectation gap.” To investigate perceptions and misperceptions regarding the auditor's report, we conducted focus groups with five different stakeholder groups—financial statement preparers (CFOs), users (bankers, analysts, and non-professional investors), and exte

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Crucean, Andreea Claudia. "THE INFORMATION CONTENT OF AUDIT OPINION FOR USERS OF FINANCIAL STATEMENTS." Oradea Journal of Business and Economics 4, no. 2 (September 2019): 91–101. http://dx.doi.org/10.47535/1991ojbe081.

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In a market economy with frequent changes, audit is an area that can provide some stability at the economic and social lever, even if the economic and financial crises have questioned the audit work and led to a decrease in the trust of the intended users in the auditors work, leading to a distortion of the primary purpose of the financial audit. The article presents the relevant aspects of the evolution of audit reporting, especially on the underlying issues that expressing qualified opinions or disclaimer of opinion. The content of paper includes a review literature, national and internation

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Soepriyanto, Gatot, Meiryani Meiryani, Aretha Amelia, and Jajat Sudrajat. "The effect of workload and burnout on auditor performance during the COVID-19 pandemic." Journal of Governance and Regulation 12, no. 1 (2023): 8–21. http://dx.doi.org/10.22495/jgrv12i1art1.

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The COVID-19 pandemic has put an auditor under pressure to help clients with financial reports. The objective of this research is to investigate the effect of workload and burnout on auditor performance during the COVID-19 pandemic of external auditors in Jakarta. This research employs a quantitative method with a convenience sampling approach. The sample of this study was 101 respondents from 34 public accounting firms in the Jakarta Capital Special Region that were active and registered on the website database of the Financial Services Authority (OJK). The results showed that workload had a

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Hendrian, Hendrian, Rini Dwiyani Hadiwidjaja, and Eko Suwardi. "Antecedent Factors on an Auditors' Attitude Towards Conducting an Intended Qualified Audit." Journal of Finance and Banking Review Vol. 2 (4) Oct-Dec 2017 2, no. 4 (December 21, 2017): 08–21. http://dx.doi.org/10.35609/jfbr.2017.2.4(2).

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Objective - This study proposes to investigate an auditor's works by usingthe model on the Theory of Reasoned Action (TRA), with the inducement of intervention by a supervisor, that influences an auditor's aattitudes. The study uses the TRA proposed by Fishben and Ajzen (1975) to predict and explain the behaviors of Indonesian auditors. The results reveal those factors influencing an auditor's intention to provide qualified and reliable audit reports. Methodology/Technique - The study focuses on audit implementation in the public sector, specifically the auditing of financial statements in reg

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Saluy, Amad Badawi, Novawiguna Kemalsari, Unang Toto Handiman, Peby Arwiya, Ahmad Faridi, Bustanul Arifin Caya, and Haliansyah Machmud. "Human Resources Perspective: Audit Fee, Internal Control, and Audit Materiality Affect Auditor Switching." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 21 (October 24, 2023): 21–34. http://dx.doi.org/10.37394/23207.2024.21.3.

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Auditor switching is a topic that has garnered significant attention from researchers in the field of accounting and auditing. Auditor Switching has important implications for audit quality and auditor independence. Auditor switching is often considered a strategy or approach used by companies to promote transparency, independence, and accountability in financial reports. Hence, this study aims to analyze factors that influence auditor switching such as audit fees, internal controls, and audit materiality. 175 in-person surveys were conducted with public accounting firm auditors from Jakarta R

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Jaber, Sattar, та Samah Hussein. "دور فحص التقارير المتكاملة للاستدامة في جودة عمل مراقب الحسابات". Al Kut Journal of Economics and Administrative Sciences 16, № 50 (15 березня 2024): 1–19. http://dx.doi.org/10.29124/kjeas.1650.01.

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The research aims to know the impact of examining integrated sustainability reports in improving and raising the quality of the auditor’s work and giving correct and highly confident decisions for use by stakeholders. To achieve this goal, work was done to prepare a questionnaire consisting of two axes: examining integrated sustainability reports and the quality of the auditor’s work, which consists of The research community consisted of a group of auditors in Iraq, and the effect of integrating variables on the performance of the auditor’s work was demonstrated through the researcher’s use of

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Hutagaol, Kartini. "PENGARUH PROFESIONAL AUDITOR TERHADAP KUALITAS AUDITOR." Jurakunman (Jurnal Akuntansi dan Manajemen) 16, no. 1 (February 6, 2023): 76. http://dx.doi.org/10.48042/jurakunman.v16i1.180.

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This study aims to see how the influence of professional auditors on the quality of auditors. Reports that can be trusted with good audit quality reduce fears of manipulation in the financial statements presented a company and can increase public confidence in the reliability of reports financial statements that have been audited by a public accountant. Findings in research that the professionalism of the auditor agrees to be implemented. This can be seen from the acquisition % auditor professionalism score of 72.40%. Furthermore, the findings about quality audit that the overall quality of th

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Li, Liuchuang, Baolei Qi, Gaoliang Tian, and Guochang Zhang. "The Contagion Effect of Low-Quality Audits at the Level of Individual Auditors." Accounting Review 92, no. 1 (February 1, 2016): 137–63. http://dx.doi.org/10.2308/accr-51407.

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ABSTRACT This study examines the relation between the audit failures of individual auditors and the quality of other audits performed by these same auditors. Employing a Chinese setting where audit reports reveal the identities of engagement auditors, we find that auditors who have performed failed audits also deliver lower-quality audits on other audit engagements, with this “contagion” effect spreading both over time and to other audits performed by these same auditors in the same year. However, we find little evidence that an audit failure also casts doubt on the quality of audits performed

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Ameen, Iman Baqer, and Asaad Mohammed Ali Wahhab. "The Influence of the External Auditor's Critical Thinking Skills on the Report's Quality." Technium Social Sciences Journal 53 (January 9, 2024): 280–98. http://dx.doi.org/10.47577/tssj.v53i1.10383.

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The main aim of this study was to determine a relationship between the critical thinking skills of auditors and the caliber of their reports. The objective was to improve the auditors' expertise in this cognitive field, evaluate its effect on their professional competence, and analyze its influence on their capacity to express opinions. A descriptive-analytical technique was utilized to accomplish the study's goals. The research hypotheses were evaluated using simple linear regression analysis, precisely the least squares method. This goal was achieved using the SPSS v.26 program. To meet the

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Pusparani, Ni Ketut Ayu Mirah, and I. Dewa Nyoman Wiratmaja. "Pengaruh Kompetensi dan Independensi Auditor pada Kualitas Audit." E-Jurnal Akuntansi 30, no. 3 (March 14, 2020): 725. http://dx.doi.org/10.24843/eja.2020.v30.i03.p14.

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Public accountants are professionally accountable to the public for the quality of their audit reports. In carrying out its duties an auditor must have the skills and experience by considering quality and quantity. The purpose of conducting research on the relationship of competence and independence in audit quality is to obtain empirical evidence of the relationship between the two. The population in this study was 82 auditors. The saturated sample technique is a technique used to determine the sample and 52 auditors who are part of the 13 KAPs registered at IAPI and made respondents in this

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Pratoomsuwan, Thanyawee, and Orapan Yolrabil. "Key audit matter and auditor liability: evidence from auditor evaluators in Thailand." Journal of Applied Accounting Research 21, no. 4 (June 30, 2020): 741–62. http://dx.doi.org/10.1108/jaar-10-2019-0147.

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PurposeThis study examines the effects of key audit matter (KAM) disclosures in auditors' reports on auditor liability in cases of fraud and error misstatements using evaluators with audit experience.Design/methodology/approachThe experiment is conducted using 174 professional auditors as participants.FindingsThe participating auditors assess higher auditor liability when misstatements are related to errors rather than when they are related to fraud. In addition, the results also demonstrate that KAM disclosures reduce auditor liability only in cases of fraud and not in cases of errors. Togeth

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Carlé, Tobias, Nicolas Pappert, and Reiner Quick. "Text similarity, boilerplates and their determinants in key audit matters disclosure." Corporate Ownership and Control 20, no. 2 (2023): 49–62. http://dx.doi.org/10.22495/cocv20i2art4.

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Like the European Commission, many regulators and standard setters worldwide have substantially revised the requirements for auditor’s reports on statutory audits of public interest entities. Their objective was to improve the report’s information content and, hence, the transparency of the audit. A significant change was the introduction of a key audit matters (KAM) disclosure which increased the scope, meaningfulness, and individuality of auditor’s reports. However, critics fear that auditors could use similar or standard formulations (i.e., boilerplate reporting) and not really increase the

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Hegazy, Mohamed Abdel Aziz, and Samar Salama. "Effects of qualitative factors and auditors’ personal characteristics on materiality judgments." Managerial Auditing Journal 37, no. 3 (February 1, 2022): 305–35. http://dx.doi.org/10.1108/maj-08-2019-2379.

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Purpose The purpose of this paper is to investigate the effect of qualitative materiality factors on auditors’ assessment of materiality and the determination of the type of the auditors’ reports. This paper also analyzes whether differences in personal characteristics of auditors can influence their use of qualitative materiality factors in assessing material misstatements. Design/methodology/approach A questionnaire and experimental case studies were undertaken to determine whether differences in personal characteristics of auditors can influence their degree of reliance on qualitative facto

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Ria, Ria. "Remote Audit Compared to Onsite Audit and the Capabilities Required in the View of Internal Auditor Practices." Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan 17, no. 2 (March 15, 2023): 255. http://dx.doi.org/10.35931/aq.v17i2.1980.

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<em>The COVID-19 pandemic has made the business model change even faster. One of the things that must be adjusted is the organization that is engaged in auditing, especially internal audit. If in the past, the audit process was carried out with on-site visits, now it can be done with a new process called remotes audits. therefore, this requires new competence in conducting audits, especially how to conduct remote audits, but can still produce audit reports of the same quality as the previous reports. In practice, there are some similarities and differences in conducting remote audits com

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Elliott, John A., Aloke Ghosh, and Elisabeth Peltier. "Pricing of Risky Initial Audit Engagements." AUDITING: A Journal of Practice & Theory 32, no. 4 (May 1, 2013): 25–43. http://dx.doi.org/10.2308/ajpt-50523.

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SUMMARY We reexamine the association between audit fees and risky initial engagements by developing an ex ante client-risk metric that is based on auditor change 8-K filings. We concentrate on auditor-client disagreements and other reportable events (restatement, management integrity, scope limitations, illegal acts, reaudits) disclosed in the 8-K auditor change filings. We find that audit fees are significantly higher for clients reporting disagreements and other reportable events in their 8-K auditor change filings for the initial year of engagement. However, the fee premium is only attribut

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Ginting, Rudi. "Pengaruh Pengalaman Auditor, Profesionalisme Auditor, Task Complexity, Time Pressure, Gender dan Etika Profesi Terhadap Auditor Materiality Judgments (DKI Jakarta, Indonesia)." JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi 11, no. 2 (July 18, 2024): 361–82. http://dx.doi.org/10.30656/jak.v11i2.9007.

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Abstract Public Accounting Firms are professional institutions that are obliged to uphold ethics and professionalism, and are capable of global competition on an international and national scale. Auditors are responsible for implementing professional standards and upholding the required provisions. In the implementation of audited financial reports, misinformation is still found and there are even frauds in financial reports, so that it raises questions about the professionalism of Public Accountants who should provide reports that are reliable, accurate and free of material misstatement. This

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Mayhew, Brian W., and Joel E. Pike. "Does Investor Selection of Auditors Enhance Auditor Independence?" Accounting Review 79, no. 3 (July 1, 2004): 797–822. http://dx.doi.org/10.2308/accr.2004.79.3.797.

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This paper reports the results of experiments designed to examine whether investor selection of auditors enhances auditor independence. The experimental design enables us to explore the effect on independence of different institutional rules as to who hires and fires auditors and to directly measure independence violations. The results suggest that transferring the power to hire and fire the auditor from managers to investors significantly decreases the proportion of independence violations. Additional analysis suggests that a reduction in independence violations increases the overall economic

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Kandemir, H. Kubra. "Auditing versus consultancy: a critique of the EU law reforms on the new form of auditing." Journal of Governance and Regulation 5, no. 3 (2016): 90–97. http://dx.doi.org/10.22495/jgr_v5_i3_p8.

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Auditors used to serve the interest of the shareholders only. However, there have been significant changes in terms of auditors’ role and their function. Auditors are now expected to verify financial statements, but at the same time give an assurance regarding the financial sustainability of the entity. Regarding the latter role, audit firms provide consulting services, including risk assessment and management services. However, the law does not assign the latter role to external auditors. This situation results in an expectations gap in relation to both the role of the auditors and the scope

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Mohammed Shani, Murtadha, and Layth Ali Hammadi Al-Tameemi. "The Impact of Using Artificial Intelligence in the Audit Process to Enhance the Transparency of Financial Reports and its Reflection on the Reputation of the External Auditor." Journal of Advance Research in Business, Management and Accounting (ISSN: 2456-3544) 7, no. 3 (March 21, 2021): 21–32. http://dx.doi.org/10.61841/7axn7168.

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Purpose – The papers. This research aims to identify the concept of artificial intelligence, demonstrate the impact of artificial intelligence in improving the external auditor’s skills, and demonstrate the extent to which the external auditor can use artificial intelligence. Design/methodology/approach: A review of previous research was conducted to determine and discuss what these researchers have found and the results they have reached. Artificial intelligence and some of its applications were studied to demonstrate its impact on the reputation of the auditor. Findings – The use of modern t

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Dennis, Sean A., Jeremy B. Griffin, and Karla M. Zehms. "The Value Relevance of Managers' and Auditors' Disclosures About Material Measurement Uncertainty." Accounting Review 94, no. 4 (September 1, 2018): 215–43. http://dx.doi.org/10.2308/accr-52272.

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Abstract (sommario):

ABSTRACT Regulators now require auditors to provide information about how they evaluate complex estimates. Because users encounter this auditor-provided information alongside management-provided information, we jointly examine the value relevance of these disclosures. We also examine whether visual cues in audit reports influence how nonprofessional investors use these disclosures. We find that disclosures from managers and auditors provide different value-relevant information about the same underlying issue. While users struggle to weight fully narrative auditor disclosures in their valuation

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Chen, Qi, Xu Jiang, and Yun Zhang. "The Effects of Audit Quality Disclosure on Audit Effort and Investment Efficiency." Accounting Review 94, no. 4 (September 1, 2018): 189–214. http://dx.doi.org/10.2308/accr-52286.

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Abstract (sommario):

ABSTRACT We develop a model to evaluate the costs and benefits of disclosing information about audit quality. Specifically, we examine whether audit quality disclosure affects auditors' effort and investors' investment efficiency. In our setting, an auditor exerts unobservable effort to influence audit quality and is motivated by liability in the event of audit failure. The usefulness of audited financial reports for investors depends on both the quality of the underlying financial reporting (e.g., as embodied by GAAP) and the quality of auditors' reports (i.e., the likelihood with which audit

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Dewi, Sofiana. "IMPLEMENTASI PERAN AUDITOR INTERNAL DALAM PEMENUHAN KARAKTERISTIK KUALITATIF LAPORAN KEUANGAN KEMENTERIAN PEKERJAAN UMUM DAN PERUMAHAN RAKYAT." Jurnal BPPK: Badan Pendidikan dan Pelatihan Keuangan 16, no. 1 (November 27, 2023): 57–66. http://dx.doi.org/10.48108/jurnalbppk.v16i1.727.

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    ABSTRAK Penelitan bertujuan untuk mengulas tentang peran auditor internal dalam peningkatan kualitas laporan keuangan pemerintah pusat dan pemerintah daerah. Selain itu, dalam implementasinya, penelitian ini juga bertujuan untuk mengulas peran Auditor Inspektorat Jenderal dalam peningkatan Laporan Keuangan Kementerian PUPR. Metode yang digunakan dalam penelitian adalah studi literatur dan studi lapangan. Studi literatur dilakukan pada 6 (enam) penelitian kuantitatif dan 1 (satu) penelitian kualitatif yang membahas tentang peran auditor internal dalam peningkat

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Ciptani, Monika Kussetya, Mila Reyes, and Regitha Seshanda Azizah. "Balancing Audit Quality to Auditees Cash Reserves: A Phenomenon in Indonesia." International Journal of Research and Innovation in Social Science VIII, no. IV (2024): 824–35. http://dx.doi.org/10.47772/ijriss.2024.804060.

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High audit quality is essential for capital providers seeking accurate financial reports for investments. External auditors play a crucial role in safeguarding capital providers’ interests by detecting fraud and ensuring financial statement reliability. High-quality auditors scrutinize reports thoroughly, reducing legal disputes and financial constraints for entities. This research was conducted with a focus on several sectors on a company including, Finance, Manufacture and Mining Sector listed on IDX 2017-2021, with a total of 250 sample of a company. Research shows that firms with high audi

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Wiedjaja, Debby Audrey, and Rizky Eriandani. "Auditor Characteristics and Audit Report Lag: Industry Specialization and Long Tenure as Moderating Variables." Jurnal Dinamika Akuntansi 13, no. 2 (October 6, 2021): 106–16. http://dx.doi.org/10.15294/jda.v13i2.25496.

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Purpose: This study aims to analyze the effect of audit tenure and auditor workload on Audit Report Lag (ARL) and provide empirical evidence of whether the selection of industry-specialized auditors and audit partners with specific workloads can weaken this relationship.Method: This research was conducted using moderated regression analysis. Selection of the research sample using purposive sampling method, from all public listed companies during 2015-2017, 945 firm years were selected.Finding: This study found that audit tenure moderately significantly negatively affects ARL. Besides, this stu

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