To replicate or not to replicate? That is the question
In: Journal of accounting and public policy, Band 42, Heft 6, S. 107151
ISSN: 0278-4254
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In: Journal of accounting and public policy, Band 42, Heft 6, S. 107151
ISSN: 0278-4254
In: Journal of accounting and public policy, Band 25, Heft 1, S. 91-115
ISSN: 0278-4254
In: Corporate Governance: The international journal of business in society, Band 8, Heft 1, S. 28-45
PurposeThe purpose of this paper is to investigate whether corporate governance structures influence the audit process in terms of audit fee pricing for regulated companies.Design/methodology/approachThe paper first reviews prior literature and identifies factors within the categories of client size, audit risk, audit complexity, auditor‐related issues and corporate governance characteristics that are likely to influence audit fees of banking clients. It then regresses these variables on audit fees using an ordinary least square regression model for a sample of US listed bank holding companies (BHC).FindingsThe paper finds no significant association between most corporate governance variables and audit fees, suggesting that governance agents do not require additional assurance from the auditor, given close oversight by regulators. It also observes a negative association between audit committee independence and audit fees, implying that auditors reduce their effort and thus audit fees in the presence of an independent audit committee because they perceive that such committees reduce control and financial reporting risks.Originality/valueIn contrast with prior findings based on non‐regulated companies, governance agents in regulated companies such as BHC do not demand a more extensive audit. This reflects a substitution effect of regulatory oversight for internal governance monitoring. The paper also shows that BigN auditors modify their audit strategies in response to corporate governance mechanisms. Modifying audit strategies in accordance with the strength of governance mechanisms is consistent with recommendations in professional standards and would enable auditors to address risks more appropriately, thereby increasing audit quality and efficiency.
In: Contemporary Accounting Research, Forthcoming
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In: Behavioral Research in Accounting, Forthcoming
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Working paper
In: Contemporary Accounting Research, Forthcoming
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In: Journal of accounting and public policy, Band 43, S. 107160
ISSN: 0278-4254
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Working paper
In: FINANA-D-22-01311
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In: Issues in accounting education, Band 39, Heft 3, S. 7-30
ISSN: 1558-7983
ABSTRACT
Despite implementing diversity and inclusion initiatives in accounting academia, we lack a deep understanding of the experiences of historically underrepresented individuals (HUIs), including females, racial minorities, and members of the LGBTQ+ community. Applying an intersectional view, our study links social identity and social closure theories to understand how workplace interactions shape the experiences and perceptions of HUIs in accounting academia. Analyzing semistructured interviews with 16 HUI accounting faculty members identified five major themes: inequity among colleagues, pressure from expectations, lack of representation of HUIs in accounting academia, initiatives that promote inclusion, and academia's current environment for HUIs. Specific quotes interwoven with the findings provide insight into the current state of diversity and inclusion in accounting schools and departments. These reveal that, although there have been some improvements in HUIs' experiences with diversity and inclusion, biases and exclusionary practices remain firmly grounded.