Managerial Auditing Journal最新文献_第2页

Measuring novice auditor orientation and its impact on judgment 衡量新手审计员的取向及其对判断的影响

IF 2.9 3区管理学 Q2 BUSINESS, FINANCE

Managerial Auditing Journal

Pub Date : 2024-01-25 DOI: 10.1108/maj-04-2023-3895

Ferdy van Beest, Robert Pinsker

Purpose

The purpose of this study is to construct and test a new measure of auditor orientation using two audit quality-related tasks.

Design/methodology/approach

The sample consists of 66 Dutch and US graduate auditing students. Participants complete two tasks: one involving a lease classification and another, supplemental experiment involving a contingent liability judgment. The purpose is to construct a new measure for rules-based/ principles-based orientation. Rigorous, psychometric testing confirms that parts of tolerance for ambiguity (TOA) and need for cognition (NFC), together, form a new construct the authors identify as auditor orientation. The authors next conduct a main and supplemental experiment with novice auditor participants from both the USA and the Netherlands.

Findings

The authors begin with rigorous, psychometric testing using participants from the USA and the Netherlands. The resulting 10-item scale combines parts of TOA and NFC to reflect auditor orientation. The common themes across scale items are high (low) adaptability to complexity and a substance-over-form (form-over-substance) preference for principles-oriented (PO) (rules-oriented [RO]) auditors. Conducting two experiments, results from two distinct tasks confirm our research question; novice auditors classified as RO (PO) are more (less) likely to recommend a more aggressive/client-favorable disclosure judgment.

Originality/value

Auditor orientation (i.e. rules or principles) has a significant impact on the application of rules-based or principles-based standards. How the standards are applied, therefore, influences auditor decision-making and thus audit quality. However, there is a paucity of auditor orientation research to date, including a validated measure. The study contributes a new measure for future research in the related accounting standards and audit quality literatures, while also identifying a potentially important construct in auditor training.

设计/方法/途径样本由 66 名荷兰和美国的审计研究生组成。参与者完成两项任务：一项涉及租赁分类，另一项是补充实验，涉及或有负债判断。目的是为基于规则/基于原则的导向构建一个新的衡量标准。严格的心理测试证实，对模棱两可的容忍度（TOA）和认知需求（NFC）共同构成了一个新的结构，作者将其命名为审计师导向。接下来，作者对来自美国和荷兰的新手审计员参与者进行了主要和补充实验。最终得出的 10 个项目量表结合了 TOA 和 NFC 的部分内容，以反映审计师的取向。量表项目的共同主题是对复杂性的适应性高（低），以及原则导向（PO）（规则导向[RO]）审计师的实质重于形式（形式重于实质）偏好。通过进行两项实验，两项不同任务的结果证实了我们的研究问题：被归类为 "规则导向"（RO）（"原则导向"[PO]）的新手审计师更倾向于（较不倾向于）推荐更激进/更有利于客户的披露判断。因此，如何应用准则会影响审计师的决策，进而影响审计质量。然而，迄今为止有关审计师导向的研究，包括经过验证的测量方法还很少。本研究为相关会计准则和审计质量文献的未来研究提供了一个新的衡量标准，同时也为审计师培训确定了一个潜在的重要结构。

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引用次数: 0

The power of institutional investors: empirical evidence on their role in investment in internal audit function 机构投资者的力量：关于其在内部审计职能投资中作用的经验证据

IF 2.9 3区管理学 Q2 BUSINESS, FINANCE

Managerial Auditing Journal

Pub Date : 2024-01-12 DOI: 10.1108/maj-04-2023-3882

Adel Ali Al-Qadasi

Purpose

Institutional investors are major shareholders in publicly traded firms and play crucial roles in the financial and governance aspects of these firms. Despite their importance, little is known about their role in internal auditing. This study aims to fill this gap by investigating the relationship between institutional investors’ ownership and investment in the internal audit function (IAF).

Design/methodology/approach

The study uses ordinary least squares regressions with two-way cluster-robust standard errors (firm and year) to estimate the relationship between institutional investors’ ownership and investment in IAF for Malaysian listed firms between 2009 and 2020.

Findings

The findings show that companies with higher levels of institutional ownership invest more in IAF, suggesting that institutional investors can effectively monitor managers due to their large holdings. Moreover, both transient and dedicated institutional investors are more likely to invest in IAF.

Originality/value

The results highlight the importance of institutional investors as a significant determinant of investment in IAF, which can aid regulators and managers in understanding the institutional investors’ role in governing and optimizing the efficient use of a firm’s resources. The findings also provide insight into institutional investors’ behavior regarding monitoring systems, which may inspire regulators and policymakers to consider increasing institutional investors’ participation to enhance governance structures.

目的机构投资者是上市公司的主要股东，在这些公司的财务和治理方面发挥着至关重要的作用。尽管机构投资者非常重要，但人们对其在内部审计中的作用却知之甚少。本研究旨在通过调查机构投资者的所有权与内部审计职能（IAF）投资之间的关系来填补这一空白。本研究使用普通最小二乘法回归与双向聚类标准误差（公司和年份）来估计 2009 年至 2020 年期间马来西亚上市公司的机构投资者所有权与内部审计职能投资之间的关系。原创性/价值研究结果凸显了机构投资者作为内部投资框架投资重要决定因素的重要性，有助于监管者和管理者了解机构投资者在管理和优化公司资源有效利用方面的作用。研究结果还深入揭示了机构投资者在监督体系方面的行为，这可能会激励监管者和政策制定者考虑增加机构投资者的参与，以加强治理结构。

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引用次数: 0

The effect of the internal audit function’s perceived assurance versus advisory purpose on the external auditor’s reliance decision 内部审计职能的保证目的和咨询目的对外部审计师依赖决定的影响

IF 2.9 3区管理学 Q2 BUSINESS, FINANCE

Managerial Auditing Journal

Pub Date : 2024-01-09 DOI: 10.1108/maj-08-2023-4021

Dereck Barr-Pulliam, Marc Eulerich, Nicole Ratzinger-Sakel

Purpose

This study aims to examine the extent to which external auditors (EAs) use the work of the internal audit function (IAF) based on the purpose of its primary activities. The authors rely on attribution theory, which suggests that individuals search for meaning when an event occurs. In this setting, the authors explore how the overall (assurance vs advisory) or specific (e.g. risk management and evaluating internal controls) focus of IAF activities influences perceived EA reliance on the IAF’s work.

Design/methodology/approach

The authors first explore the research question with data extracted from a broad, longitudinal survey conducted triennially by the national chapters of the Institute of Internal Auditors in Austria, Germany and Switzerland. The data includes responses from 2014, 2017 and 2020 administrations of the survey. The authors conduct a parallel survey with practicing EAs attending two training sessions of a European office of a global network firm. Hypotheses were tested using ordered logistic regression.

Findings

Among the chief audit executive (CAE) participants, the authors observe that a balanced or primarily assurance-related purpose of the IAF, relative to a primarily advisory-related purpose, is associated with higher perceived EA reliance. The authors observe similar perceptions of the extent of reliance among the EA participants.

Originality/value

With a unique data set of practicing internal auditors from three countries, coupled with a sample of EAs, to the best of the authors’ knowledge, this study is the first to examine differences in EA reliance across the IAF’s primary roles. The study relies on data from three European countries, which differs from prior EA reliance literature with a largely North American focus. Further, comparison between perceptions of EAs and CAEs is a novel approach and this paper’s findings suggest that perceptions of CAEs could be a reliable proxy for EA-intended behavior.

目的本研究旨在探讨外部审计师（EA）根据内部审计职能（IAF）主要活动的目的，在多大程度上利用了内部审计职能的工作。作者以归因理论为依据，该理论认为，当事件发生时，个人会寻找其意义。在此背景下，作者探讨了内部审计职能部门活动的总体（保证与咨询）或具体（如风险管理和评估内部控制）重点如何影响评价机构对内部审计职能部门工作的认知依赖。作者首先利用从奥地利、德国和瑞士内部审计师协会国家分会每三年进行一次的广泛纵向调查中提取的数据探讨了研究问题。数据包括 2014 年、2017 年和 2020 年的调查回复。作者对参加一家全球网络公司欧洲办事处两次培训课程的执业内部审计师进行了平行调查。在首席审计执行官（CAE）参与者中，作者观察到，相对于主要与咨询相关的目的，国际内部审计框架的平衡或主要与保证相关的目的与感知到的更高的EA依赖度相关。原创性/价值据作者所知，本研究利用来自三个国家的执业内部审计师的独特数据集，结合内部审计师样本，首次研究了内部审计师在不同主要职责下对内部审计师依赖程度的差异。该研究依赖于三个欧洲国家的数据，这与之前主要关注北美地区的评价机构依赖性文献不同。此外，比较对 EA 和 CAE 的看法是一种新颖的方法，本文的研究结果表明，对 CAE 的看法可能是 EA 意图行为的可靠代表。

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引用次数: 0

Cognitive dissonance and auditor professional skepticism 认知失调与审计师的职业怀疑态度

IF 2.9 3区管理学 Q2 BUSINESS, FINANCE

Managerial Auditing Journal

Pub Date : 2024-01-09 DOI: 10.1108/maj-08-2022-3653

Ruwan Adikaram, Julia Higgs

Purpose

This study aims to demonstrate how pressures (incentives) in the audit environment can lower audit quality because of a breakdown between professionally skeptical (PS) judgment (risk assessment) and PS action (testing).

Design/methodology/approach

The authors used a Qualtrics-based experiment with attitude change as a proxy measure of cognitive dissonance (CD). The authors analyze the results using a one-way independent between-group ANOVA with post hoc tests and t-tests.

Findings

The authors find that auditors experience CD when they fail to take appropriate high PS action (audit tests) that are in line with high PS judgment (risk assessments). The motivational force to reduce CD drives auditors to revise their assessments upward (rank higher), lower diagnostic audit tests (PS actions) and lower risk assessments (PS judgments). This leads to lower overall professional skepticism, and hence lower audit quality.

Originality/value

This investigation provides an empirical investigation of Nelson’s (2009) model of professional skepticism and demonstrates a specific mechanism for how incentives in the audit environment lower audit quality. Based on the findings, treatments to enhance audit quality can benefit by strengthening the critical link between PS judgments (risk assessments) and PS actions (audit tests).

目的本研究旨在说明审计环境中的压力（激励）如何会降低审计质量，因为专业怀疑（PS）判断（风险评估）与专业怀疑行动（测试）之间的关系出现了裂缝。作者使用单向独立组间方差分析以及事后检验和 t 检验对结果进行了分析。研究结果作者发现，当审计人员未能采取与高 PS 判断（风险评估）相一致的适当高 PS 行动（审计测试）时，他们就会经历 CD。减少 CD 的动力促使审计师上调评估（排名靠前）、降低诊断性审计测试（PS 行动）和降低风险评估（PS 判断）。这项研究对纳尔逊（2009 年）的专业怀疑主义模型进行了实证调查，并展示了审计环境中的激励机制如何降低审计质量的具体机制。根据研究结果，提高审计质量的方法可通过加强专业怀疑主义判断（风险评估）与专业怀疑主义行动（审计测试）之间的关键联系而获益。

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引用次数: 0

Secrecy culture, client importance, and auditor reporting behavior: an international study 保密文化、客户重要性与审计师报告行为：一项国际研究

IF 2.9 3区管理学 Q2 BUSINESS, FINANCE

Managerial Auditing Journal

Pub Date : 2024-01-08 DOI: 10.1108/maj-11-2022-3763

Brian M. Lam, Phyllis Lai Lan Mo, Md Jahidur Rahman

Purpose

This study aims to investigate whether auditors compromise their independence for economically important clients in countries with a secrecy culture.

Design/methodology/approach

The authors empirically examine the research question based on a data set of 33 countries for the period from 1995 to 2018. The dependent variable is the auditors’ propensity to issue modified audit opinions, which is a proxy for auditor independence. The authors use relative client size as a proxy for client importance. The authors adopt the Heckman (1979) two-stage model to mitigate the potential endogeneity issue involved in the selection of Big-N auditors.

Findings

Using a large sample of firms and controlling for the firm- and country/region-level factors, this study reveals that both Big-N and non-Big-N auditors are more likely to issue modified audit opinions to clients located in countries with a strong secrecy culture relative to those located in other countries. However, Big-N auditors are more likely to issue modified audit opinions for their economically important clients with a secrecy culture relative to their other clients, while no or weaker evidence is found for non-Big-N auditors. The results are consistent and robust to endogeneity tests and sensitivity analyses.

Originality/value

This study enriches the literature by providing a new perspective on auditor independence that an auditor’s reporting behavior can vary depending on the client’s importance and auditor type, even under the same secrecy culture.

目的本研究旨在调查在具有保密文化的国家中，审计师是否会为经济上重要的客户损害其独立性。设计/方法/途径作者根据 1995 年至 2018 年期间 33 个国家的数据集对研究问题进行了实证检验。因变量是审计师出具修正审计意见的倾向，它是审计师独立性的替代变量。作者使用相对客户规模作为客户重要性的替代变量。作者采用了 Heckman（1979 年）两阶段模型，以减轻在选择 Big-N 审计师时可能涉及的内生性问题。研究结果通过对大量公司样本进行分析，并控制公司和国家/地区层面的因素，本研究发现，相对于其他国家的客户，Big-N 和非 Big-N 审计师都更有可能向保密文化浓厚的国家的客户出具经修改的审计意见。然而，相对于其他客户而言，N 大审计师更有可能对具有保密文化的重要经济客户出具经修改的审计意见，而非 N 大审计师则没有证据或证据较弱。本研究为审计师的独立性提供了一个新的视角，即即使在相同的保密文化下，审计师的报告行为也会因客户的重要性和审计师类型的不同而不同，从而丰富了相关文献。

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引用次数: 0

Audit quality and debt restructuring: evidence from Italy 审计质量与债务重组:来自意大利的证据

IF 2.9 3区管理学 Q2 BUSINESS, FINANCE

Managerial Auditing Journal

Pub Date : 2023-12-05 DOI: 10.1108/maj-01-2023-3794

Carlotta Magri, Pier Luigi Marchini

Purpose

This study aims to investigate the link between audit quality and in-court debt restructuring. The aim is to understand whether the confirmation of debt restructuring plans is affected by audit quality, which, in the light of agency theory, reduces information asymmetries between outsiders (creditors and the court) and insiders (shareholders and managers) of the debtor company.

Design/methodology/approach

A logistic regression is performed to test whether higher audit quality is associated with an increased probability of successfully completing a debt restructuring proceeding (RP). Consistent with the literature, audit quality is assessed ex ante based on auditor size, which is used as a proxy for independence. The analysis considers private Italian companies.

Findings

Audit quality positively affects debt restructuring. Among financially distressed companies, those audited by an audit company are more likely to succeed in RPs than those audited by a single practitioner. There is no evidence of a Big N effect.

Originality/value

This study fills a gap in literature as, in contrast to other financial and governance characteristics, audit quality has never been studied before as a determinant of efficient restructuring. It contributes to the literature on auditing and governance by highlighting the importance of audit quality in complex situations such as RPs, and it expands on debt restructuring literature by considering the importance of the information exchanged during RPs.

目的探讨审计质量与法院债务重组之间的关系。目的是了解债务重组计划的确认是否受到审计质量的影响，根据代理理论，审计质量减少了债务人公司的外部人员(债权人和法院)和内部人员(股东和经理)之间的信息不对称。设计/方法/方法执行逻辑回归来测试更高的审计质量是否与成功完成债务重组程序(RP)的可能性增加有关。与文献一致，审计质量是基于审计师规模预先评估的，审计师规模被用作独立性的代理。该分析考虑了意大利的私营企业。审计质量对债务重组有积极影响。在财务困难的公司中，由审计公司审计的公司比由单个从业者审计的公司更有可能在rp中取得成功。没有证据表明存在大N效应。独创性/价值本研究填补了文献中的空白，因为与其他财务和治理特征相比，审计质量以前从未作为有效重组的决定因素进行过研究。它通过强调审计质量在rp等复杂情况下的重要性，为审计和治理方面的文献做出了贡献，并通过考虑rp期间交换信息的重要性，扩展了债务重组文献。

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引用次数: 0

High-speed rail network and earnings management techniques usage trade-off: the moderating effects of governance and religion 高铁网络与收益管理技术的使用权衡：治理与宗教的调节作用

IF 2.9 3区管理学 Q2 BUSINESS, FINANCE

Managerial Auditing Journal

Pub Date : 2023-11-23 DOI: 10.1108/maj-01-2023-3799

Bin Li, Zhao Qizi, Yasir Shahab, Xun Wu, Collins G. Ntim

Purpose This study aims to investigate the impact of the development of high-speed rail (HSR) network on earnings management, especially on the trade-off between the usage of accruals-based earnings management (AM) and real earnings management (RM) techniques, and consequently, examines the extent to which the HSR network–earnings management nexus is moderated by governance and religion factors. Design/methodology/approach Using a sample of Chinese A-listed firms over an 11-year period, this study uses regression techniques as the baseline methodology while controlling for industry and year-fixed effects. The authors also use endogeneity tests (including instrumental variable method, Generalized Methods of Moments estimation and difference-in-difference) and different robustness checks. Findings The key findings are threefold. First, the HSR network development reduces AM. This suggests that the presence of HSR network is effective in reducing information asymmetry. Second, the use of RM technique increases with the HSR network development. This indicates that managers do not seem to engage in less earnings management with the HSR network development but instead appear to switch from the easy-to-detect AM to the more costly RM approach. Finally, the HSR network and earnings management nexus is moderated by governance and religion factors. Originality/value This study provides new evidence on the trade-off between AM and RM by managers and pioneers in examining the impacts of governance and religion factors on the relationship between the HSR network and the trade-off of earnings management techniques.

目的本研究旨在探讨高铁网络的发展对收益管理的影响，尤其是对权责发生制收益管理（AM）和真实收益管理（RM）技术使用之间的权衡，并进而探讨高铁网络与收益管理之间的关系在多大程度上受到治理和宗教因素的调节。设计/方法/途径本研究以 11 年间中国 A 股上市公司为样本，使用回归技术作为基线方法，同时控制行业和年份固定效应。作者还使用了内生性检验（包括工具变量法、广义矩估计法和差分法）和不同的稳健性检验。研究结果主要研究结果有三个方面。首先，高铁网络的发展减少了 AM。这表明高铁网络的存在能有效减少信息不对称。其次，RM 技术的使用随着高铁网络的发展而增加。这表明，随着高铁网络的发展，管理者似乎并没有减少收益管理，而是从易于发现的 AM 转向了成本更高的 RM 方法。最后，高铁网络与收益管理之间的关系受到治理和宗教因素的调节。独创性/价值本研究为管理者权衡 AM 和 RM 提供了新的证据，并开创性地研究了治理和宗教因素对高铁网络与收益管理技术权衡关系的影响。

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引用次数: 0

Does trust matter in external audits? The role of audit committee chair’s trust in external audits 信任在外部审计中重要吗?审计委员会主席对外部审计的信任作用

3区管理学 Q2 BUSINESS, FINANCE

Managerial Auditing Journal

Pub Date : 2023-11-09 DOI: 10.1108/maj-10-2022-3737

Kwok Yip Cheung, Chung Yee Lai

Purpose This study aims to investigate the impact of the audit committee chair’s trust on the quality of interactions between the external auditor and the audit committee chair in Hong Kong. Design/methodology/approach The research uses a questionnaire survey to gather data from the audit committee chairs of the listed companies in Hong Kong, with a response rate of 19.2%. Partial least squares structural equation modelling is used in this study. Findings The results reveal that the audit committee chair’s trust in the external auditor’s competence, integrity and goodwill is an important determinant of the interaction quality. The findings also show that interaction quality during the pre-engagement stage is important to mediate the relationships between the three dimensions of trust and interaction quality during the audit performance stage. Originality/value This is the first study, to the best of the author’s knowledge, that examines the impact of the audit committee chair’s trust in the external auditor on the quality of their interactions. The findings provide insights for board of directors, auditors and policymakers to implement policies that enhance trust between them to improve audit quality.

本研究旨在探讨香港审计委员会主席的信任对外部审计师与审计委员会主席之间互动质量的影响。设计/方法/方法本研究采用问卷调查的方式，向香港上市公司的审计委员会主席收集数据，回应率为19.2%。本研究采用偏最小二乘结构方程模型。结果表明，审计委员会主席对外部审计师的能力、诚信和商誉的信任是互动质量的重要决定因素。研究结果还表明，在审计绩效阶段，参与前阶段的互动质量对信任三个维度与互动质量之间的关系具有重要的中介作用。据作者所知，这是第一次研究审计委员会主席对外部审计师的信任对其相互作用质量的影响。研究结果为董事会、审计人员和政策制定者实施增强相互信任的政策以提高审计质量提供了参考。

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引用次数: 0

Audit partners’ gender and time variances of key audit matters 审计合伙人在关键审计事项上的性别和时间差异

3区管理学 Q2 BUSINESS, FINANCE

Managerial Auditing Journal

Pub Date : 2023-11-07 DOI: 10.1108/maj-11-2022-3752

Md Khokan Bepari, Abu Taher Mollik

Purpose This study aims to examine whether audit partners’ gender affects the year-to-year changes (year-to-year additions and drops) of key audit matters (KAMs) identified in the audit report. This study also examines whether female audit partners’ audit experiences, accounting education and narcissism reduce the difference in time variances of KAMs reporting between female and male audit partners. This study defines the year-to-year additions and drops of KAMs as the time variance of KAMs. Design/methodology/approach Data of this study includes the audit reports of Australian Securities Exchange 300 companies for the period from 2017 to 2021. This study also applies the theory of female auditors’ preference for anchoring and availability heuristics. This study uses multivariate regression with robust standard errors clustered by the firms. This study also uses several robustness tests. Findings The findings suggest that female audit partners disclose fewer time variant KAMs in that they have a lower tendency both to add new KAMs and to drop old KAMs. Further analysis suggests that the differences between female and male audit partners decrease as the female audit partners’ experience increases or if the female audit partner possesses a bachelor’s degree in accounting. Female audit partners’ narcissism also reduces the gender gap in the time variances of KAMs. Practical implications The fact that female audit partners report more stable KAMs implies that there are differences between female and male audit partners in the way audit risk assessments are conducted, audits are planned and professional judgement is applied by female and male audit partners. Social implications The findings imply that female audit partners’ experience, accounting education and narcissistic personality can play a significant role in explaining the differences in audit outcomes produced by male and female audit partners. Originality/value This study is novel in showing that female audit partners report more stable and less time-variant KAMs. The findings of this study may inform audit firms and regulators that female audit partners’ experience, tertiary qualifications in accounting and narcissistic personality traits may be effective means of reducing the gender gap in auditing. The findings also imply that auditors’ observable and unobservable personality traits affect audit outcomes.

本研究旨在检验审计合伙人的性别是否会影响审计报告中确定的关键审计事项(KAMs)的逐年变化(逐年增加和减少)。本研究亦探讨了女性审计合伙人的审计经历、会计教育程度和自恋程度是否会降低男女审计合伙人报告kamm的时间方差差异。本研究将KAMs的年增减量定义为KAMs的时间方差。本研究的数据包括澳大利亚证券交易所300家公司2017年至2021年的审计报告。本研究亦运用女性审计师对锚定和可得性启发的偏好理论。本研究采用多元回归与稳健的标准误差聚类的公司。本研究还使用了几个稳健性检验。研究结果表明，女性审计合伙人披露的时变知识产权较少，增加新知识产权和减少旧知识产权的倾向较低。进一步分析表明，随着女性审计合伙人经验的增加或女性审计合伙人拥有会计学士学位，男女审计合伙人之间的差异会减小。女性审计合伙人的自恋也减小了kam时间方差的性别差异。女性审计合伙人报告更稳定的kamm这一事实意味着，女性和男性审计合伙人在进行审计风险评估、计划审计和应用专业判断的方式上存在差异。研究结果表明，女性审计合伙人的经验、会计教育程度和自恋人格在解释男女审计合伙人审计结果的差异方面发挥了重要作用。独创性/价值本研究的新颖之处在于，女性审计合伙人报告的kam更稳定，时变更少。本研究的发现可以告知审计公司和监管机构，女性审计合伙人的经验、会计大专学历和自恋人格特征可能是缩小审计性别差距的有效手段。研究结果还表明，审计师的可观察和不可观察的人格特质影响审计结果。

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引用次数: 0

All my rowdy friends: the effect of Super Bowl hosting on audit and financial reporting timeliness 我所有吵闹的朋友们:超级碗对审计和财务报告及时性的影响

3区管理学 Q2 BUSINESS, FINANCE

Managerial Auditing Journal

Pub Date : 2023-09-20 DOI: 10.1108/maj-06-2022-3585

Matthew D. Crook, Tamara A. Lambert, Brian R. Walkup, James D. Whitworth

Purpose The purpose of this paper is to examine the impact hosting the Super Bowl has on audit completion and financial reporting timeliness for companies headquartered in Super Bowl hosting cities. Design/methodology/approach Using 16 years of financial reporting data, this study uses the Super Bowl and related activities, combined with required filings during “busy season,” as a natural experiment to examine how audit firms navigate short-term, exogenously imposed but anticipated, audit team capacity constraints. Findings Companies headquartered in a city hosting the Super Bowl, during busy season, have longer audit report lags (by approximately three days, in comparison to non-hosting busy season audits) and less timely securities and exchange commission (SEC) (10-K) filings. The authors find no evidence that Super Bowl hosting affects audit fees or earnings announcement timeliness. Practical implications When confronted with anticipated capacity shocks, audit firms take longer to complete the audit, absorbing the financial costs of the delay and maintaining audit quality, resulting in less timely financial reporting. Originality/value This study demonstrates the costs of Super Bowl-related inefficiencies and contributes to our understanding of how auditors navigate capacity shocks. This study provides evidence that auditors can effectively manage business risk and continue to facilitate providing timely and accurate information to financial statement users in the face of a capacity shock.

本文的目的是检验主办超级碗对总部设在超级碗主办城市的公司审计完成度和财务报告及时性的影响。设计/方法/方法使用16年的财务报告数据，本研究将超级碗和相关活动，结合“繁忙季节”所需的文件，作为一个自然实验，来研究审计公司如何应对短期的、外源性的、但预期的审计团队能力限制。总部设在举办超级碗的城市的公司，在繁忙季节审计报告滞后时间较长(与非主办繁忙季节审计相比，滞后时间约为三天)，并且不及时提交美国证券交易委员会(SEC) (10-K)文件。作者没有发现证据表明主办超级碗会影响审计费用或收益公告的及时性。当面临预期的能力冲击时，审计公司需要更长的时间来完成审计，以吸收延迟的财务成本并保持审计质量，从而导致财务报告不及时。独创性/价值本研究展示了与超级碗相关的低效率的成本，并有助于我们理解审计师如何应对能力冲击。本研究提供的证据表明，面对能力冲击，审计师可以有效地管理业务风险，并继续促进向财务报表使用者提供及时、准确的信息。

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