近期国际顶级期刊“审计质量研究“三篇文献

 

BIAN ZHE AN

本期会计前沿速递，为朋友推荐2020年新近发表在国际会计/审计顶级期刊RAS、AJPT、CAR三篇关于审计质量研究的文献，由萌二哥整理。

最新审计文献推荐

1.The Effects of Profit-Sharing Plans, Client Importance, and Reinforcement Sensitivity on Audit Quality 

Herman vanBrenk; 

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Barbara Majoor; 

Arnold M. Wright

AUDITING: A Journalof Practice & Theory

https://doi.org/10.2308/AJPT-18-118

Abstract:Despite concerns that profit-sharing plans might have a detrimental effect on audit quality, there is little empirical evidence on this issue. We examine the effects of the type ofprofit-sharing plan, level of client importance, and auditor reinforcement sensitivity (joint sensitivity to rewards and punishments) on auditor reporting decisions. By relying on agency theory and reinforcement sensitivity theory, we posit that the joint effects of profit sharing and client importance on auditors' decisions are contingent on reinforcement sensitivity. In an experiment with 450 audit partners and managers, we manipulate type ofprofit-sharing plan and client importance, and measure extroversion and neuroticism. We find the highest audit quality when profit sharing is based on firm performance, client importance is low, and reinforcement sensitivity is high. Thus, instead of just modifying the type of profit-sharing plans, it is the mix of economic incentives and personality traits that affect audit quality.

2.Audit partner identification and audit quality
Kyungha Kari Lee
Carolyn B. Levine

Review of Accounting Studies,volume 25, pages778–809(2020)

Abstract:This paper studies the effects of disclosing the audit engagement partner’s identity on individual and partnership incentives and overall audit quality. We model acollective decision problem, incorporating individual engagement partners’preferences with the partnership’s choice of internal quality control. In our model, disclosure of the individual engagement partner (on Form AP) influences the probability that clients observe individual partners’ past performance.While Form AP disclosure increases individual partners’ incentives to provide high-quality audits for a given level of internal quality control within the partnership, it may simultaneously decrease the partnership’s incentives to maintain good internal quality control systems, leading to a net degradation in audit quality. Our paper also demonstrates that the level of external audit oversight is critical in determining whether Form AP disclosure enhances audit quality.

3.Are Audit Firms' Compensation Policies Associated with Audit Quality?

Jürgen Ernstberger
Christopher Koch
EvaMaria Schreiber
Greg Trompeter

First published: 14 May 2019
Contemporary Accounting Research
https://doi.org/10.1111/1911-3846.12528

Abstract:We examine how compensation policies of audit firms are associated with audit quality. Specifically, we investigate the effects of the ratio of variable to fixed compensation and the size of the basis for profit sharing (i.e., whetherpartners share profits in a small or in a large profit pool). For our analyses,we use detailed mandatory disclosure of the compensation policies in German audit firms. We document that compensation policies vary considerably across audit firms. We find that profit sharing in a small profit pool and high variable compensation are two characteristics of auditor compensation associated with lower audit quality. We also find some evidence suggesting that audit quality may be most at risk in cases in which partners rely more heavily on variable compensation to divide a relatively small profit pool. In additional analyses, we find that these associations are more pronounced in medium‐sized audit firms. We argue that this finding may result from these firms being too large for audit partners to directly monitor each other effectively, yet simultaneously too small to have sophisticated centralized monitoring systems in place. Finally, we find that integrating partner‐specific, nonprofit‐related performance metrics into the compensation structure mitigates the adverse effects of small profit pools and high variable compensation.

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