强制披露审计业务合伙人身份:来自实践的见解*

IF 1.6 Q3 BUSINESS, FINANCE Accounting Perspectives Pub Date : 2022-05-13 DOI:10.1111/1911-3838.12308
Veena L. Brown, Jodi L. Gissel, Adam Vitalis
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引用次数: 2

摘要

本研究采用半结构化访谈的方式,从19位执业的加拿大审计合伙人那里了解审计业务合伙人身份要求的实际影响,该要求要求事务所披露审计加拿大上市公司的审计业务合伙人的身份。在先前的文献表明问责制可能达到上限的基础上,我们探讨审计合伙人是否认为问责制压力的增量增加对提高审计质量是有效的。在现有文献的基础上,我们提出了问责制与绩效(当前背景下的审计质量)之间的非线性关系,反映了这种天花板效应。我们发现,合作伙伴认为,他们正在达到或处于问责制的上限水平,进一步加强问责制的举措在促使审计程序或审计结果发生变化方面是无效的。与监管机构披露的动机相反,我们采访的合伙人认为,公开披露姓名的透明度不会进一步提高他们的问责水平或整体审计质量。我们的研究表明,造成这种脱节的一个可能原因是,合伙人更关心管理内部声誉,而不是管理外部声誉,他们认为内部声誉对他们的职业生涯有更直接的影响。我们还讨论了合伙人对要求披露对个人声誉、客户风险选择、个人安全和合伙人招聘的影响的看法。我们根据合作伙伴的见解为未来的研究提供建议。
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Mandatory Disclosure of Engagement Partner Identity: Insights from Practice*

This study uses semistructured interviews to gain insights from 19 practicing Canadian audit partners into the practical implications of the engagement partner identity mandate requiring firms to disclose the identity of the engagement partner(s) auditing Canadian publicly traded companies. Building on prior literature that suggests accountability can reach a ceiling, we explore whether audit partners perceive incremental increases in accountability pressures to be effective in increasing audit quality. Based on the existing literature, we propose a nonlinear relation between accountability and performance (audit quality, in the current context), reflecting this ceiling effect. We find partners believe they are reaching, or are at, a ceiling level of accountability and that further initiatives to increase their accountability are ineffective in eliciting procedural changes in the audit or the audit's outcome. Contrary to regulators' motives for the disclosure, our interviewed partners do not believe the transparency of publicly disclosing their names will further increase their level of accountability or overall audit quality. We document that one possible reason for the disconnect is that partners are less concerned with managing external reputation than with managing internal reputation, which they believe has a more direct impact on their careers. We also discuss partners' perceptions of the required disclosure's impact on individual reputations, client risk choices, personal safety, and partner recruitment. We offer suggestions for future research building on the partners' insights.

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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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