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1.
    
It is widely believed that international financial reporting standards (IFRS) have been adopted in many countries, at least for the consolidated reporting of listed companies. However, in nearly all cases, what the rules require is some national or supranational version of IFRS. This might create problems for investor confidence and comparability. We examine what companies and auditors report concerning compliance with IFRS, focusing on the first full year of IFRS reporting by companies in the stock market indices of four major European countries and Australia. We find that, even when companies were complying with IFRS, they were generally not saying so, which seems to miss part of the point of the 35‐year project on international harmonization. In a small number of cases, auditors provided dual reports: on full IFRS in addition to the mandated reference to national GAAP where the latter corresponds with full IFRS. These cases were found only in Germany and the United Kingdom, and mainly related to companies that filed with the Securities and Exchange Commission as foreign private issuers. We propose explanations for the general lack of dual reports and for the exceptions. We call for widespread adoption of dual reporting where a plain report on IFRS is not yet possible.  相似文献   
2.
This study investigates the underlying causes affecting auditors’ approaches to subsequent events. As auditors are required to perform the majority of subsequent events procedures near the due date of the audit report, I examine whether auditors are less likely to make adjustments or disclosures regarding subsequent events that occur after the audit completion, but before issuing the audit report. Results indicate that auditors were less likely to adjust Type I events that occurred after audit completion when the risk was low, but not when the risk was high. This was not the case for Type II events, which only require disclosure.  相似文献   
3.
乐国林  毛淑珍 《现代财经》2005,25(10):45-49
近几年来国内外发生的多起会计审计所引起的企业经营风险事件,引发了人们对公司财务管理中审计信息真实性的思考,以及对道德审计约束会计、审计行为的越轨行为和防范企业经营风险功能的重视。我们应采取措施从诚信教育、职业道德培养、制度构建和环境改善着手,以提升道德审计的职能与效用。  相似文献   
4.
    
We argue that services which are complimentary and closer aligned to the annual report audit provide greater insight about risk and are more likely to exhibit the existence of economies of scope (knowledge spillover) through a positive association with audit fees. Specifically, we consider the potential for knowledge spillover from the auditing of triennial Long-Term Plans (LTP) to the annual report audit for a large sample of New Zealand municipals over the period 2005–2013. We find the LTP audit fees are positively related to municipal annual report audit fees and other fees (audit of for-profit subsidiaries, non-audit services) are not. This suggests that knowledge spillovers are dependent on the nature of the additional services. We also find evidence of higher fees for private sector auditors for both the annual report and the LTP audit. The LTP (forecast) audit fee is associated with municipal size, complexity, and political competition.  相似文献   
5.
    
With increased regulatory focus on audits and concerns about whether audit regulation is achieving its stated aims, it is timely to investigate how regulator inspection of audit files and partner rotations may be affecting staffing decisions. This is an important issue, which affects all audits, as the calibre of staff allocated across engagements impacts the quality of audit work delivered. This study reports the results of an experiment where auditor participants allocate staff across two audits, where regulation anticipated (none, inspection, rotation) and a client request for the best staff (absent, present) are manipulated between‐subjects. We find that auditors allocate lower calibre staff when neither an inspection nor rotation is anticipated than when either is anticipated. When an inspection is anticipated, auditors allocate staff with more knowledge and compliance skills. When a rotation is anticipated, auditors allocate staff with more people skills. A client request for the best staff only has an effect when a partner is due to be rotated, where auditors allocate staff with more people skills in response to the client request. Our findings provide greater understanding of staffing decisions, which may affect audit quality if concerns around audit inspections and partner rotations are perceived by auditors as more important than the underlying risk or complexity of an engagement when allocating staff.  相似文献   
6.
    
This study investigates the sufficiency of turnover as a surrogate for demand for voluntary audit and compares the determinants in the UK and Denmark. Empirical data for the study were drawn from government surveys of the directors of small private companies in both countries, which were based on the same research instrument, Bivariate tests support the hypothesised effects of turnover and a range of firm‐specific factors suggested by economic rationality and agency theory. The main contribution of the study is the finding that turnover alone is not a sufficient surrogate for the costs and benefits of audit. The main predictors are turnover and a slightly different combination of management and agency factors in each country. The study provides a model that can be tested in other jurisdictions and its findings should be of interest to the accountancy profession and national regulators planning to introduce or revise audit exemption for small companies.  相似文献   
7.
转型社会政府审计战略定位:一个分析框架   总被引:6,自引:0,他引:6  
中国经济发展过程是多元利益主体形成的过程,利益主体多元化促使政府职能转型.本文以市场经济下政府职能为分析的出发点,阐述了我国转型社会政府审计三层次战略定位,从而构建了一个转型社会政府审计战略定位的理论框架.  相似文献   
8.
    
This study examines whether signing auditors from rice planting regions affect audit quality. Using a sample of 12,223 firm-year observations from the Chinese stock market over the period of 2004–2015, our findings reveal that signing auditors from rice regions are significantly negatively associated with the likelihood of unclean audit opinions, suggesting that signing auditors with rice culture are more likely to succumb to the managers and hamper independence, and thus are more inclined to issue favorable audit opinions, and eventually impair audit quality. Furthermore, audit firm size and industry expertise attenuate the negative relation between signing auditors with rice culture and audit quality. In addition, above findings are robust to a variety of sensitivity tests using different measures of audit quality and signing auditors from rice cultivating areas and our conclusions still stand after using the Heckman two-step approach, placebo test and differences-in-differences method to address the potential endogeneity problem.  相似文献   
9.
To promote auditor independence and audit quality in English NHS Trusts the Audit Commission regulates auditor rotation, fees and the appointment of its own and private sector auditors. NHS sanctioned departures from GAAP, some of which allow the financial breakeven target to be achieved, have been criticised by the Audit Commission as detrimental to financial discipline. In this paper, we investigate the association between abnormal accruals and the achievement of financial breakeven in NHS hospital Trusts over the period 1998–2005. We also investigate the association between abnormal accruals, audit fees and the Trusts audited by public and private sector auditors. We find evidence that abnormal accruals are used to achieve financial breakeven and they differ across different types of auditor. We also identify a negative relationship between abnormal accruals and NHS Trust star ratings. These findings raise questions about the ‘quality’ of NHS audit where compliance with NHS-specific regulations overrides the wider GAAP-based requirement for financial statements to show a true and fair view and they warrant reconsideration of the nature of audit in NHS Trusts.  相似文献   
10.
在分析现有模型基础上研究并设计适合企业年金的管理费优化模型,该模型更加注重基金资产的安全性,解决了目前企业年金基金管理中的风险不对等问题,基金管理人将更加注重企业年金追求本金安全及长期稳健增值的目标,使企业年金资产的安全性得到较大保障,该模型亦可推广到所有追求长期安全增值以绝对收益为目标的基金使用。  相似文献   
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