印度会计专业人员的客观性

IF 2.8 3区 管理学 Q2 BUSINESS, FINANCE Managerial Auditing Journal Pub Date : 2023-05-18 DOI:10.1108/maj-02-2023-3831
Cristina Bailey, R. Brody, Gaurav Gupta, J. Nash
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引用次数: 0

摘要

目的本研究旨在检验印度会计专业人员的客观性。设计/方法/方法为了检验印度会计师的客观性,本研究使用了先前文献中公认的工具进行了一项实验。作者要求印度的会计专业人员在假设的收购场景中充当卖方或买方。参与者被要求评估服装公司存货的过时情况,评估存货过时的可能性和他们提出存货减记的可能性。结果表明,外部审计师和税务专业人员能够保持客观,这反映在他们对买方和卖方条件的评估的一致性上。内部审计师不那么客观,当他们的客户考虑购买子公司时,评估存货过时的可能性比他们的客户正在考虑出售子公司时更大。内部审计师在买方雇佣时也比在卖方雇佣时更有可能建议进行存货减记调整。独创性/价值这项研究为监管机构和会计专业人士提供了信息。离岸外包“引发了关于影响印度工作质量的因素的问题”(Dickey等人,2022,第680页)。虽然作者没有规定具体的行动,但这项研究提供了印度会计专业人员决策过程的证据,监管机构可能会利用这些证据制定政策。此外,本研究回应了关于印度会计专业人员决策过程的额外证据的呼吁(Spilker et al.,2016;Mohapatra et al.,2015),以及关于内部审计师客观性的证据(Burt和Libby,2021;Stewart和Subramaniam,2010)。
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The objectivity of accounting professionals based in India
Purpose This study aims to examine the objectivity of accounting professionals based in India. Design/methodology/approach To examine the objectivity of accountants based in India, this study performs an experiment using a well-established instrument from prior literature. The authors asked accounting professionals based in India to act as either the seller or buyer in a hypothetical acquisition scenario. Participants were asked to evaluate the obsolescence of an apparel company’s inventory, assessing both the probability of inventory obsolescence and the likelihood they would propose an inventory write-down. Findings The results indicate external auditors and tax professionals were able to remain objective, reflected in the consistency of their assessments across the buyer and seller conditions. Internal auditors were less objective, evaluating inventory obsolescence as more likely when their client was considering buying a subsidiary than when their client was considering selling a subsidiary. Internal auditors were also more likely to recommend an inventory write-down adjustment when hired by the buyer than when hired by the seller. Originality/value This study informs regulators and accounting professionals. Offshoring has “prompt(ed) questions regarding the factors that affect the quality of work in India” (Dickey et al., 2022, p. 680). While the authors do not prescribe specific actions, this study provides evidence on the decision-making process of accounting professionals based in India that regulators might use to craft policy. Furthermore, this study responds to calls for additional evidence on the decision-making process of accounting professionals based in India (Spilker et al., 2016; Mohapatra et al., 2015), and for evidence on the objectivity of internal auditors (Burt and Libby, 2021; Stewart and Subramaniam, 2010).
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来源期刊
CiteScore
5.40
自引率
13.80%
发文量
45
期刊介绍: The key areas addressed are: ■Audit and Assurance (financial and non-financial) ■Financial and Managerial Reporting ■Governance, controls, risks and ethics ■Organizational issues including firm cultures, performance and development In addition, the evaluation of changes occurring in the auditing profession, as well as the broader fields of accounting and assurance, are also explored. Debates concerning organizational performance and professional competence are also covered.
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