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Implications of financial and non-financial measures on the Refinement of the Assessments of Audit Risk： An Empirical Investigation

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Journal of Modern Accounting and Auditing 2016年第7期12卷 365-378页

作者： Abdelmoneim A. Awadallah Haitham Mohamed El-Said Cairo University Giza Egypt

Identifying and assessing audit risk is a key part of the audit process. Prior research documented that auditors primarily look at financial data, information, and measures when assessing the audit risk for an audit engagement. However, professional standard setters, regulators, and academic researchers have discussed the potential for non-financial data, information, and measures to provide a powerful and independent benchmark for evaluating the validity of the numbers of financial statements of an audit client. A field study was conducted in Egypt during the years 2013 and 2014 to explore how auditors perceive and assess audit risk for an audit engagement in the period following the Egyptian revolution of January 25, 2011. The results of the field study indicated that auditors appear not to give sufficient attention to non-financial data, information, and measures when assessing the audit risk during an audit engagement. Auditors seem to rely on financial data, information, and measures when assessing the audit risk of an audit engagement. Furthermore, auditors do not seem to consider the inconsistencies between financial and non-financial data, information, and measures of an audit client as an indicator of the existence of fraud or material misstatements in the financial statements of an audit client.

关键词： non-financial measures financial measures audit risk

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Determinants of international joint venture performance measurement： A theoretical framework

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Journal of Modern Accounting and Auditing 2010年第11期6卷 11-24页

作者： Nguyen Huu Le Larimo Jorma Department of Management and Organization Hanken School of Economics Vaasa 65101 Finland Faculty of Business Studies University of Vaasa Vaasa 65101 Finland

International joint ventures （IJVs） have increasingly their role in business world and also in research field of international business. There have been a lot of studies related to determinant factors of IJV performance. However, there are very few studies focusing on the measurement of I Jr performance. Especially, researchers have ignored how foreign parent firms really choose their measures in the evaluation of their IJV performance. This research investigates determinant factors of performance measures of 1JVs. Determinant factors of IJV performance measures include motives for establishment, establishment mode, location of IJVs, distribution of ownership in IJVs, cultural background of parent firms, and trust between partners, IJV life stages, parent firms＇ international experience, and relatedness of the IJVs to their parents. Performance measures are divided into financial measures and non-financial measures. The paper shows how different determinant factors are expected to lead foreign parent firms preferring one kind of measure over the other.

关键词： international joint ventures performance measurement non-financial measures financial measures

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