مقاله انگلیسی حسابرسان پر مشغله، کیفیت و به موقع بودن گزارشگری مالی

این مقاله علمی پژوهشی (ISI)  به زبان انگلیسی از نشریه الزویر مربوط به سال ۲۰۲۲ دارای ۲۵ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی و بخشی از ترجمه فارسی مقاله موجود می باشد.

کد محصول: h806

سال نشر: ۲۰۲۲

نام ناشر (پایگاه داده): الزویر

نام مجله: The British Accounting Review

نوع مقاله: علمی پژوهشی (Research articles)

تعداد صفحه انگلیسی: ۲۵ صفحه PDF

عنوان کامل فارسی:

مقاله انگلیسی ۲۰۲۲ : حسابرسان پر مشغله، کیفیت و به موقع بودن گزارشگری مالی

عنوان کامل انگلیسی:

Busy auditors, financial reporting timeliness and quality

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Abstract

We investigate whether audit partners with multiple clients are able to complete their audits in a timely fashion, an important but largely unexplored area of academic research. One view is that having multiple clients increases the knowledge and experience of the audit partner resulting in a more efficient and therefore, quicker audit. On the other hand, having multiple clients may overburden an audit partner resulting in a slower audit process and longer completion times. We find that audit partners with multiple clients take longer to complete their annual audit. More importantly, we also find that companies with busy auditors who take longer to complete their audits also have poorer levels of financial reporting quality. Additionally, in terms of consequences for busy auditors, firms with lengthy audit report lag switched their auditors the next year suggesting that busy audit partners may lose clients if their workload is excessive and they are not able to maintain audit quality. Our results are robust to alternative measures for both audit report lag and audit partner busyness and a range of endogeneity tests. We also undertake simultaneous quantile regression to assess changes in audit report lag depending on the number of audit clients per partner where we find preliminary evidence of a knowledge spill-over effect. Consequently, our results have implications for companies, audit firms, regulators and other key stakeholders.

Keywords: Audit partner busyness, Financial reporting timeliness, Financial reporting quality, Auditor switches

۱.Introduction

Regulatory concerns have been voiced that auditor workloads threaten financial reporting quality. Key regulators, including those in the United States such as the Public Company Accounting Oversight Board (PCAOB), the Center for Audit Quality, and the International Auditing and Assurance Standards Board have highlighted risks to financial reporting quality from circumstances such as excessive workloads of audit partners and staff (Center For Audit Quality, 2014; International Auditing and Assurance Standards Board, 2014; Public Company Accounting Oversight Board, 2014). Consistent with the busyness hypothesis that multiple audit assignments constrain the effort and time available to audit partners, past studies have generally hypothesized a negative relation between audit partner busyness and audit quality (Gul, Ma, & Lai, 2017; Sundgren & Svanstr¨om, 2014). However, using Australian data, Goodwin and Wu (2016) find that audit partner busyness does not impair audit quality and argue busyness is optimally chosen by each partner in equilibrium. Goodwin and Wu (2016) therefore allude to the possibility that busy audit partners experience knowledge spill-over benefits arising from an in-depth knowledge of multiple clients’ operations and characteristics which permits them to complete audit assignments more quickly and efficiently while maintaining audit quality. We add greater clarity to the audit partner busyness debate by assessing audit partner busyness against a financial quality timeliness measure, namely audit report lag. Audit report lag, defined as the length of time from a firm’s year-end to the date of the auditor’s report is viewed as the single most important measure of financial statement timeliness and remains an area of interest for various stakeholders (Bryant-Kutcher, Peng, & Weber, 2013; Clatworthy & Peel, 2016; Givoly & Palmon, 1982; Impink, Lubberink, van Praag, & Veenman, 2012; Schmidt & Wilkins, 2013). Consistent with Tanyi, Raghunandan, and Barua (2010), we proxy auditor effort using audit report lag calculated in days and, although audit fees is also a publicly observable quantitative proxy for auditor effort, audit fees represent a product of both quantity (audit effort/hours) and price (dollars per unit of work). Given these two dimensions of audit fees, any analysis using audit fees would be susceptible to confounding interpretation; an issue we do not have using audit report lag calculated only in days….

۷.Conclusion

 We seek to determine whether audit partners with multiple clients, possibly being over committed with the number of their clients, compromise both efficiency and quality of their work when completing their audits. Drawing on two competing viewpoints, we seek to determine whether the engagement of multiple clients by an audit partner brings benefits in the form of increased knowledge and experience which reduces audit report lag or drawbacks in the form of over-burdening the audit partner ultimately increasing audit report lag. Given the pivotal role that audit report lag plays in the timely provision of audited financial information to the market, any auditor characteristic which can impact audit report lag merits research attention. We focus on a largely unexplored area of research attention for busy audit partners, namely the provision of timely audited financial information…

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