| 1. |
- Alexeyeva, Irina
(författare)
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Individual auditor competences and the pricing of audit services
- 2019
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Ingår i: International Journal of Accounting, Auditing and Performance Evaluation. - : InderScience Publishers. - 1740-8008 .- 1740-8016. ; 15:2, s. 191-218
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Tidskriftsartikel (refereegranskat)abstract
- This study examines whether partner special competencies, such as industry expertise, public company expertise and client-specific expertise, are associated with a fee premium. It further investigates whether the association between partner competencies and audit fees is dependent on gender. Using a sample of 225 public Swedish companies audited from 2006-2015 (1461 firm-years) by 182 (33 females and 149 males) partners affiliated to Big 4 audit firms, partner industry expertise and client-specific expertise are found to be associated with higher audit fees. A further finding is that partners with special competencies are predominantly men. However, male public company specialists receive significantly lower audit fees than their female counterparts. Taken together, the results indicate that partner special competence is valued by clients.
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| 2. |
- Annelin, Alice, 1980-
(författare)
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Audit team competence, auditor motivation and audit quality threatening behaviour
- 2024
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Ingår i: International Journal of Accounting, Auditing and Performance Evaluation. - : InderScience Publishers. - 1740-8008 .- 1740-8016. ; 20:3-4, s. 368-398
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Tidskriftsartikel (refereegranskat)abstract
- This study examines the association between audit team competence and individual auditor motivation with audit quality threatening behaviours (AQTBs). The eight AQTB can influence audit quality and audit errors. Determinants of auditor behaviour are thus considered important. Practising audit teams at a Big-4 audit firm took part in a questionnaire survey to provide their perceptions of their team experience on one specific engagement. The analysis shows that team competence and individual intrinsic motivation are negatively related to AQTB, while extrinsic motivation is positively related to AQTBs. Also, individual intrinsic and extrinsic motivations moderate the relationship between team competence and AQTB. Thus, individual auditors can influence the team's AQTB depending on their motivation, which indicates that interventions can decrease AQTB. Contributions include evidence about audit competence at a team level (team competence) and individual motivation, determinants that are of concern to regulators, clients, and audit firms.
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| 3. |
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| 4. |
- Fagerström, Arne, et al.
(författare)
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Compliance with consolidation (group) accounting standards – the vertical adjustment issue : Field studies of multi-nationals
- 2007
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Ingår i: International Journal of Accounting, Auditing and Performance Evaluation. - 1740-8008. ; 4:6, s. 650-665
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Tidskriftsartikel (refereegranskat)abstract
- Compliance with accounting standards is a major issue in Europe and elsewhere. Research on the horizontal dimension shows non-compliance even though financial reports state compliance and auditors concur. The vertical dimension is more relevant to discover the extent and reasons for non-compliance. Previous research shows that financial executives of multi-nationals indicated non-compliance when asked directly, even though financial reports and auditors state compliance. This follow-on study uses field-studies of subsidiaries of multi-nationals in three countries to explore the extent and reasons for non-compliance for vertical adjustments when consolidating. The method of agreement and method of differences were used to analyse data. Results show substantial non-compliance and some reasons for non-compliance, notably income smoothing. The vertical dimension is appropriate for continued research and this study provides a model for similar research.
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| 5. |
- Nasution, Damai, et al.
(författare)
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Auditor fee dependence, auditor tenure and auditor independence : evidence from Finland
- 2013
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Ingår i: International Journal of Accounting, Auditing, and Performance Evaluation. - : InderScience Publishers. - 1740-8016. ; 9:3, s. 224-246
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Tidskriftsartikel (refereegranskat)abstract
- A Green Paper on Audit Policy published by the European Commission is questioning, among other issues, whether the maximum fee collected from one client should be regulated and whether continuous assignment should be limited. In this paper, we examine the association between fee dependence and auditor tenure on auditor independence in Finland. We utilise audit, non-audit, and total fees as proxies of auditor fee dependence and discretionary accruals as a proxy of auditor independence. We find that: 1) fee dependence is not associated with discretionary accruals; 2) short auditor tenure (i.e., one year, equal or less than two years, and equal to or less than three years) is positively associated with discretionary accruals, however, only the former is statistically significant; 3) long auditor tenure is negatively associated with discretionary accruals, though this result is not statistically significant. Taken together, these results do not support policies to regulate auditor fee and limit auditor tenure in Finland.
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| 6. |
- Svanberg, Jan, et al.
(författare)
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Auditors' issue contingency of reduced audit quality acts : Perceptions of managers and partners
- 2019
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Ingår i: International Journal of Accounting, Auditing and Performance Evaluation. - 1740-8008. ; 15:1, s. 57-88
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Tidskriftsartikel (refereegranskat)abstract
- This study examines how managers and partners in audit firms perceive the moral intensity of various reduced audit quality (RAQ) acts, and whether perceived moral intensity affects the likelihood of these acts being committed. We surveyed managers and partners employed by audit firms operating in Sweden, measuring their perceptions of the moral intensity of seven RAQ acts using Jones' (1991) moral intensity scale and their self-reported frequencies of these acts. The study finds that managers and partners regard RAQ acts as morally serious, and that the moral intensity of an RAQ act is negatively related to the frequency of the act's occurrence for three of the seven acts. This suggests that managers' and partners' moral intensity perceptions do not unequivocally discourage auditors from committing these offences.
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| 7. |
- Svanberg, Jan, et al.
(författare)
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The effects of time budget pressure, organizational–professional conflict, and organizational commitment on dysfunctional auditor behavior
- 2016
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Ingår i: International Journal of Accounting, Auditing and Performance Evaluation. - 1740-8008. ; 12:2, s. 131-150
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Tidskriftsartikel (refereegranskat)abstract
- This study tests several hypotheses regarding the relationships between time budget pressure, organisational-professional conflict, organisational commitment, and various forms of dysfunctional auditor behaviour. Data were collected from a sample of experienced auditors in Sweden, and the response rate was 21.4%. The results indicate that time budget pressure has an impact on under-reporting of time (URT), but not on reduced audit quality (RAQ) acts. Simultaneously, the organisational-professional conflict in accounting firms exerts an important influence on RAQ acts, but has no effect on URT. Contrary to our expectations, organisational commitment has no impact on RAQ acts or URT. The overall results indicate that aligning accounting firms’ ethical cultures with professional values is an effective method to reduce the likelihood that auditors will commit RAQ acts, and that decreased time budget pressure may reduce URT.
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