审计合伙人签约网络与应计质量:来自台湾的证据

IF 2.8 3区 管理学 Q2 BUSINESS, FINANCE Managerial Auditing Journal Pub Date : 2022-03-07 DOI:10.1108/maj-12-2020-2962
Min-Jeng Shiue, Peng-Chia Chiu, Li-Chun Kuo, Shu-ling Yeh
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引用次数: 0

摘要

目的本研究以台湾上市公司为样本,探讨会计师事务所合伙人签署网络与应计项目质量之间的关系。设计/方法/方法本研究使用四个中心性指标作为审计伙伴关系网络强度和可自由支配应计项目绝对值的代理,以衡量应计项目质量。研究结果利用台湾四大会计师事务所2011-2017年期间审计的上市公司样本,本研究发现审计伙伴签名网络的中心性与可自由支配应计项目的绝对值呈负相关。该结果对各种可自由支配的应计项目指标都是稳健的,并在与审计合伙人及其客户之间的内生匹配相关的替代解释中幸存下来。原创性/价值本研究有助于理解会计师事务所内部关系网络对应计项目质量的影响。这是为数不多的实证检验审计伙伴关系网络强度作为企业财务报告质量因素的研究之一,尤其是通过使用新兴市场的样本。本研究表明,在评估企业盈余质量时,审计伙伴签名网络的强度包含增量信息。高质量的审计工作对于确保高质量的财务报告非常重要,本研究的结果强调,审计合作伙伴的网络联系会影响其工作质量。
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Signing networks of audit partners and accruals quality: evidence from Taiwan
Purpose The purpose of this study is to examine the association between audit partners’ signing networks and accruals quality, using the sample of Taiwanese publicly traded companies. Design/methodology/approach This study uses four centrality measures as proxies in this study for the strength of the audit partners’ relationship networks and the absolute value of discretionary accruals to measure accruals quality. Findings Using the sample of publicly traded firms audited by the Big 4 accounting firms in Taiwan during the 2011–2017 period, this study finds that the centrality of an audit partner’s signing network is negatively associated with the absolute value of discretionary accruals. The result is robust to various discretionary accruals measures and survives the alternative explanation related to the endogenous matching between audit partners and their clients. Originality/value This study contributes to the understanding of the effect of the relationship network within an accounting firm on accruals quality. This is one of the few studies to empirically examine the strength of the audit partners’ relationship network as a factor in firms’ financial reporting quality, especially by using the sample from an emerging market. This study shows that the strength of the audit partners’ signing networks contains incremental information when assessing firms’ earnings quality. High-quality audit work is important to ensure high-quality financial reporting and the results of this study highlight that audit partners’ network linkages affect the quality of their work.
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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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