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Risk-preparedness mechanism and audit quality:Evidence from mandatory increase of professional indemnity insurance and professional risk fund

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China Journal of Accounting Research 2023年第1期16卷 103-125页

作者： Yue Qi Qingbo Yuan School of Business Sun Yat-sen UniversityGuangzhouChina Department of Accounting The University of MelbourneAustralia

We examine the risk-preparing benefits of Chinese audit firms’professional indemnity insurance(PII)and professional risk fund(PRF)by using the Notice on Adjusting the Application Requirement of audit Firms for Securities Qualifications as an exogenous *** policy requires audit firms to raise the sum of the cumulative compensation limit of their PII and PRF from 6 million to 80million *** is found,first,that the capital market regards this policy revision as a signal to strengthen investor protection and responds positively;client firms with high audit risks have a stronger ***,auditors’governance of financial information has strengthened,resulting in the significant improvement of their clients’financial reporting quality,with a stronger effect on firms with higher earnings management *** is no evidence that audit firms pass the costs on to their ***,the mismatch between auditors and new client firms is *** show that in an emerging market with weak investor protection,establishing a sound risk-preparedness mechanism for audit firms and strengthening the capacity for civil compensation ex post greatly improve the adaptive degree between international auditing standards and the legal environment of China,thereby enhancing the overall service quality of the audit market.

关键词： Professional indemnity insurance Professional risk fund audit quality audit fees auditor allocation

How does auditors' work stress affect audit quality?Empirical evidence from the Chinese stock market

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China Journal of Accounting Research 2016年第4期9卷 305-319页

作者： Huanmin Yan Shengwen Xie School of Economics and Management Nanchang University Center for Accounting Studies Jiangxi University of Finance and Economics

With reference to the Job Demands-Control Model,we empirically examine the effect of auditors' work stress on audit quality using a sample of Chinese A-share listed companies and their signature auditors from 2009 to *** results show that(1) there is generally no pervasive deterioration in audit quality resulting from auditors' work stress;(2) there is a significant negative association between work stress and audit quality in the initial audits of new clients;and(3) the perception of work stress depends on auditors' individual *** from international audit firms and those in the role of partner respond more strongly to work stress than industry *** tend to react more intensively when dealing with state-owned *** suggest that audit firms attach more importance to auditors' work stress and rationalize their allocation of audit resources to ensure high audit quality.

关键词： auditors’ work stress audit tenure Individual characteristics audit quality

audit quality in Practice A Critical Analysis of the Financial Reporting Council （FRC） Discussion Paper

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Journal of Modern Accounting and auditing 2013年第12期9卷 1564-1573页

作者： Noor Aclwa bUlalman Mazni Abdullah Kamisah Ismail Noor Sharoja Sapiei University of Malaya Kuala Lumpur Malaysia

The efforts by the Financial Reporting Council （FRC） in the United Kingdom （UK） to stimulate audit firms to improve audit quality manifest in its Discussion Paper： Promoting audit quality warrant further analysis. The discussion paper identified factors such as audit firm culture, the quality of people, the effectiveness of audit process, and outside factors such as management and audit committee （AC） which can affect level of audit quality in practice. Reporting upon the analysis of responses to the discussion paper, the objective of this study is to analyze views from the respondents about various issues related to audit quality. This study composes of how subject of audit quality is seen in practice, which contributes to our understanding of conditions, events, or processes that can affect audit quality in practice.

关键词： audit quality content analysis regulation United Kingdom (UK)

audit quality, Legal Systems, Investment Opportunity Set and Ownership Structure： Evidence From United States, France and Germany

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Chinese Business Review 2011年第4期10卷 266-277页

作者： Sana Masmoudi Mardessi Abdelfettah Bouri University of Sfax Sfax Tunisia

This paper investigates the determinants of audit quality of three countries especially the United States, France and Germany belonging to three different legal systems. These determinants concern the legal system of country, investment opportunity set and ownership structure which have influence of audit *** results show, initially, that specificities of legal system are positively associated with audit quality appreciated by size of audit firm. Then, the results reveal that investment opportunity set influences partially size of audit firm. Finally, ownership structure influences negatively the search for a high audit quality

关键词： audit quality legal systems investment opportunity set ownership structure

audit quality in Kazakhstan： Does Big 4 Provide High-quality audits？

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Journal of Modern Accounting and auditing 2012年第12期8卷 1789-1797页

作者： Yoon Shik Han KIMEP University Almaty Kazakhstan

This paper provides empirical evidence on audit quality in Kazakhstan as measured by audit tenure and the frequency of issuing modified opinions. In addition, an overview of audit institutions of Kazakhstan and an analysis of the current audit market for public companies are offered. This paper also sheds light upon the potential independence problems resulting in low audit quality and current barriers to audit researches in Kazakhstan. Consistent with the findings of extant researches on audit quality and the general perceptions of investors, two hypotheses were developed, i.e., the audits performed by Big 4 audit firms in Kazakhstan also have higher quality than non-Big 4 audit firms in terms of audit tenure and the frequency of issuing modified opinions. The result confirms the hypothesis that Big 4 audit firms provide higher audit quality than smaller local firms in association with audit tenure instead of in relation to the frequency of issuing modified opinions. The result indicates that Big 4 audit firms may not be as independent as they will be in a highly litigious market. Therefore, an independent inspection should be regularly implemented according to the audit law, and the inspection report should be publicized by Chamber of auditors （COA）1. If this is not practical due to the lack of qualified inspectors, a peer review may be an altemative to implement the quality control policy immediately. To the author＇s best knowledge, this is the first audit quality research in countries of the Commonwealth of Independence States （CIS）.

关键词： audit quality audit institution audit tenure auditor switch audit opinions Big 4 audit firms

audit quality and Earnings Management Empirical Evidence from Chinese Security Market

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Audit Quality and Earnings Management Empirical Evidence fro...

The Effect of audit Objectives on audit quality Why is There Little Disclosure of Significant Deficiencies in Japanese Internal Control audits？

第一届金融风险与公司财务管理国际研讨会

作者： LI Hao CHI Guotai School of Management Dalian University of Technology Dalian China 116024

China securities regulatory committee（CSRC） perceived 15 auditors to be higher auditor quality suppliers to execute supplementary *** these 15 auditors do not show higher ability in deterring opportunistic earnings management through discretionary accruals and non-operating items based on data from China security market from the year 2002 to *** study uses a two-stage "treatment effects" model to address the self-selection bias,and find that it is necessary to do so.

关键词： audit quality supplementary audit earnings management

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Journal of Modern Accounting and auditing 2016年第2期12卷 65-76页

作者： Hiroshi Uemura Kochi University of Technology Kochi Japan

Many prior research findings indicate that audit quality differs between the Big 4 and non-Big 4 audit firms using an indicator variable. However, most previous research focuses on only outcome measures, such as audit fees, going concern reports, and non-audit services. This study investigates audit quality differentiation between the Big 4 and non-Big 4 audit firms hypothesis from an audit objective point of view. One of the material objectives of Japanese internal control audit institutions is to facilitate assessment and improvement of internal controls by corporations themselves. The findings of this study indicate that the Big 4 audit firms accomplish this objective better than non-Big 4 audit firms. Consequently, most Big 4 clients do not disclose significant deficiencies （SDs）, implying that they improve the quality of internal controls through internal controls auditing. This paper concludes that Big 4 firms produce a higher audit quality level than non-Big 4 firms, and this quality difference iS related to how an audit objective is interpreted and implemented.

关键词： audit quality internal control audit significant deficiencies (SDs) audit firm size

Toward the Effect of audit quality on Earnings Management——Empirical Evidence from Manufacturing Enterprises Listed in Shanghai Stock Market

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Journal of Modern Accounting and auditing 2005年第2期1卷 69-81页

作者： Chun Cai Sha Zhao Yijian Huang Southwestern University of Finance and Economics

Nowadays, earnings management is a hot issue, but most of the researches focus on the incentives of earnings management and few of them refer to the effect of audit quality on earnings management. In this study, we directly examine the effect of external audit quality on earnings management by using discretionary accruals. We find that the discretionary accruals of non-dual audit companies are significantly greater than those of dual audit companies. We also find that clients of non-First Ten auditors intend to report greater discretionary accruals than those of First Ten auditors.

关键词： audit quality earnings management discretionary accruals dual audit non-dual audit First Tenauditors non-First Ten auditors

Board independence, ownership structure, audit quality and income smoothing activities： A study on Malaysian market

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Journal of Modern Accounting and auditing 2009年第11期5卷 1-13页

作者： Ayoib Che Abroad Noortha Mansor College of Business Universiti Utara Malaysia Kedah Darul Aman 06010 Malaysia Faculty of Accountancy Universiti Teknologi MARA Seri Iskandar Perak 32610 Malaysia

The 1997 economic crisis faced by many East Asian economies has generated a substantial amount of debate largely focused on issues such as the roles and functions of good corporate governance （CG）. Lack of transparency has been singled out as the major culprit of the crisis and it has been alleged to cause management to indulge themselves in unhealthy activities such as income smoothing （IS） act. The paper extends Nasuhiyah, Hian, Sob and WEI （1994） by incorporating contextual variables that proxy for CG, ownership structure and audit quality. The empirical analysis is conducted on a sample of Bursa Malaysia listed companies for a period between 1991 and 2000. The main intention of taking this time span is to observe to what extend has previous business operations inculcated the feature of CG in the running of their companies＇ activities despite not being obligatory for them to uphold. The results showed that the existence of non-executive directors and the presence of brand name auditors to be significant in hindering the management from indulging in IS. The study opens the way for a richer understanding of the links among CG, ownership structure, audit quality and IS in Malaysia.

关键词： corporate governance ownership structure audit quality income smoothing