审计合伙人参与慈善事业与客户财务报告质量

IF 2.7 3区 管理学 Q2 BUSINESS, FINANCE Auditing-A Journal of Practice & Theory Pub Date : 2023-09-01 DOI:10.2308/ajpt-2022-020
Gus De Franco, Yuan Ji, Yinqi Zhang
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引用次数: 0

摘要

本研究采用大样本档案数据,考察审计合伙人慈善参与与全职工作绩效之间的关系。在慈善机构担任关键职位的志愿者可能反映出天生的人格特质,从而导致更好的伴侣表现。然而,慈善参与会减少审计合伙人的可用工作时间,从而可能对他们的绩效和客户的财务报告质量产生负面影响。使用会计错报作为我们衡量财务报告质量的主要指标,我们发现志愿服务与工作绩效之间存在正相关关系:在慈善机构志愿服务的审计合伙人的客户的财务报告质量更高。当伴侣自愿担任慈善机构的董事会主席或向慈善机构捐款时,这种关系更为明显。虽然我们只研究了一种专业人士,但我们的研究结果涉及了志愿服务的利弊这一更广泛的问题。数据可用性:数据可从文本中引用的公共来源获得。JEL分类:M40;M42。
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Audit Partner Engagement in Charities and Client Financial Reporting Quality
SUMMARY This study uses large-sample archival data to examine the relation between audit partners’ charity engagement and their full-time job performance. Volunteering in a critical position at a charity may reflect innate personality traits that lead to better partner performance. However, charity engagement can decrease audit partners’ available working time and may, therefore, negatively impact their performance and clients’ financial reporting quality. Using accounting misstatements as our primary measure of financial reporting quality, we find a positive relation between volunteering and job performance: financial reporting quality is higher for the clients of audit partners who volunteer at a charity. The relation is more pronounced when the partner volunteers to serve as the charity’s board chair or donates to the charity. Although we study just one type of professional, our results speak to the broader question of the benefits and costs of volunteering. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: M40; M42.
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来源期刊
CiteScore
4.30
自引率
10.70%
发文量
34
期刊介绍: AUDITING contains technical articles as well as news and reports on current activities of the association.
期刊最新文献
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