Audit quality: association between published reporting errors and audit firm characteristics
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Wiesbaden
Springer Gabler
2014
|
| Schlagworte: | |
| Online-Zugang: | Inhaltstext Inhaltsverzeichnis |
| Beschreibung: | XXII, 235 S. graph. Darst. 210 mm x 148 mm |
| ISBN: | 9783658041731 |
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TABLE OF CONTENTS
FOREWORD V
ACKNOWLEDGEMENTS VII
LIST OF FIGURES XV
LIST OF TABLES XIX
ABBREVIATIONS XXI
LIST OF SYMBOLS XXM
1 INTRODUCTION 1
1.1 PROBLEM STATEMENT 1
1.2 RESEARCH OBJECTIVE 3
1.3 RESEARCH DATA AND METHODOLOGY 4
1.4 BASIC ASSUMPTIONS AND HYPOTHESIS 5
1.5 OUTLINE OF THIS STUDY 6
2 LITERATURE REVIEW AND CURRENT ISSUES 7
2.1 AGENCY THEORY AND AUDIT SERVICES 7
2.2 DEFINITIONS OF AUDIT QUALITY 10
2.2.1 TWO MAIN SCHOOLS OF THOUGHTS 10
2.2.1.1 DEANGELO'S DEFINITION OF AUDIT QUALITY 10
2.2.1.2 LEVEL OF COMPLIANCE WITH STANDARDS 10
2.2.1.3 FINANCIAL REPORTING QUALITY AND COMPLIANCE
WITH AUDITING STANDARDS 11
2.2.1.4 FRANCIS FRAMEWORK ON AUDIT QUALITY RESEARCH 13
2.2.2 REGULATORY DEFINITIONS AND FRAMEWORKS ON AUDIT QUALITY 14
2.2.2.1 DIRECTIVE OF THE EUROPEAN UNION 14
2.2.2.2 PCAOB'S DEFINITION OF AUDIT QUALITY 14
2.2.2.3 INTERNATIONAL STANDARD ON QUALITY CONTROL
(ISQC 1) 15
2.2.2.4 IAASB FRAMEWORK ON AUDIT QUALITY 18
2.2.2.5 UK FINANCIAL REPORTING COUNCIL'S FRAMEWORK
ON AUDIT QUALITY 24
HTTP://D-NB.INFO/1043119604
X
TABLE OF CONTENTS
2.2.2.6 OVERVIEW OF IMPORTANT INSTITUTIONS CONCERNED
WITH AUDIT QUALITY 24
2.3 DETERMINANTS OF AUDIT QUALITY 25
2.3.1 R OVERVIEW 25
2.3.2 INDEPENDENCE 27
2.3.2.1 PREREQUISITE FOR PROFESSIONAL JUDGMENT 27
2.3.2.2 THREATS TO INDEPENDENCE 30
2.3.3 AUDIT FIRM SIZE 40
2.3.4 AUDIT FEES 41
2.3.5 PROVISION OF NON-AUDIT SERVICES 48
2.3.6 AUDIT TENURE 50
2.3.7 LEGAL LIABILITY 53
2.3.8 ACCOUNTING AND AUDIT KNOWLEDGE 54
2.3.9 CLIENT, INDUSTRY AND AUDIT EXPERIENCE 58
2.3.10 AUDIT EFFORT AND RESOURCE MIX 59
2.3.11 AUDIT METHODOLOGY AND TOOLS 60
2.4 CRITICISM ON SELECTED ON AUDIT QUALITY MEASURES 61
2.4.1 EARNINGS MANAGEMENT 61
2.4.2 RESTATEMENTS 65
2.4.3 GOING-CONCERN REPORTING 66
2.5 CONCLUSION AND KNOWLEDGE GAP 67
3 AUDIT QUALITY MEASURE BASED ON REPORTING ERRORS 69
3.1 OVERALL AUDIT OBJECTIVES AND AUDIT FAILURES 69
3.1.1 OVERALL OBJECTIVES OF THE AUDITOR 69
3.1.2 MATERIAL MISSTATEMENTS 70
3.1.2.1 MISSTATEMENTS IN FINANCIAL STATEMENTS 70
3.1.2.2 MATERIALITY 71
3.1.2.2.1 CONCEPTS OF MATERIALITY 71
3.1.2.2.2 QUANTITATIVE CONSIDERATIONS OF MATERIALITY 76
3.1.2.2.3 QUALITATIVE CONSIDERATIONS OF MATERIALITY 77
3.1.2.3 AUDIT RISK AND MATERIALITY 79
3.1.2.4 CONSEQUENCES 80
3.1.3 AUDIT FAILURES 80
3.1.3.1 DEFINITIONS 80
3.1.3.2 INDICATORS OF AUDIT FAILURES 83
3.1.3.2.1 SIGNIFICANT AUDIT ENGAGEMENT DEFICIENCIES 83
TABLE OF CONTENTS XI
3.1.3.2.2 RESTATEMENTS 86
3.1.3.2.3 LITIGATIONS 89
3.1.3.2.4 ACCOUNTING ENFORCEMENT RELEASES 90
3.2 ACCOUNTING ENFORCEMENT IN GERMANY 91
3.2.1 LEGAL BASIS 91
3.2.2 EXAMINATION TRIGGERS 93
3.2.2.1 EXAMINATION WITH CAUSE (CONCRETE INDICATORS) 94
3.2.2.2 EXAMINATION ON REQUEST BY BAFIN (CERTAIN
INDICATORS) 94
3.2.2.3 EXAMINATION BY RANDOM SAMPLING
(NO INDICATORS) 95
3.2.3 ENFORCEMENT PROCESS 101
3.2.3.1 EXAMINATION COMMENCEMENT 101
3.2.3.2 EXAMINATION PROCESS 103
3.2.3.3 PROCESS FOR PUBLICATION 104
3.2.3.4 MATERIALITY IN THE ENFORCEMENT PROCESS 106
3.2.4 SUMMARY OF ENFORCEMENT RESULTS 108
3.2.4.1 ERROR RATE TREND 108
3.2.4.2 ERROR CATEGORIES 109
3.2.4.3 CAUSES OF HIGH ERROR RATES 111
3.2.5 EVALUATION OF THE ENFORCEMENT METHODOLOGY 112
3.2.5.1 EVALUATION CRITERIA 112
3.2.5.2 EVALUATION BY CRITERIA 116
3.2.5.2.1 OBJECTIVITY 116
3.2.5.2.2 RELIABILITY 119
3.2.5.2.3 VALIDITY 121
3.2.5.2.4 TRANSPARENCY 122
3.2.5.2.5 ADEQUACY 122
3.2.5.2.6 REFLEXIVITY 123
3.2.5.2.7 DISCUSSION OF LIMITATIONS 124
3.2.5.2.8 TRIANGULATION 125
3.2.5.2.9 EVALUATION SUMMARY 125
3.3 PUBLISHED REPORTING ERRORS AS AUDIT QUALITY INDICATOR 128
3.3.1 AUDIT FAILURE RATES DEFINITIONS 128
3.3.1.1 AUDITORS' ABSOLUTE FAILURE FREQUENCY 128
3.3.1.2 AUDITORS' RELATIVE FAILURE FREQUENCY 129
3.3.2 DATA DESCRIPTION 130
3.3.2.1 DATA BASIS 130
XLL
TABLE OF CONTENTS
3.3.2.2 DISTRIBUTION OF ABSOLUTE FAILURE FREQUENCIES 131
3.3.2.3 PIE MARKET CONCENTRATION 132
3.3.2 DATA ANALYSIS 134
3.3.2.1 ABSOLUTE FAILURE FREQUENCIES 134
3.3.2.2 RELATIVE FAILURE FREQUENCIES 136
3.3.2.3 BIG VS. SMALL AUDIT FIRMS 142
3.3.3 CONCLUSIONS 144
4 REPORTING ERRORS AND AUDIT FIRM CHARACTERISTICS 147
4.1 AUDIT SERVICE PRODUCTION MODELS 147
4.1.1 AUDIT PRODUCTION FUNCTION 147
4.1.2 A MODIFIED AUDIT PRODUCTION FRAMEWORK 149
4.2 AUDIT INPUT FACTORS 150
4.2.1 AUDIT INPUT FACTORS OVERVIEW 150
4.2.2 AUDITOR'S COMPETENCE AND AUDIT EFFORT 151
4.2.2.1 COST-OPTIMIZATION MODEL 151
4.2.2.2 OPTIMIZATION MODEL FOR THE INPUT FACTORS AUDIT
TIME AND EXPERIENCE 154
4.2.2.3 AUDITOR'S COMPETENCE 156
4.2.2.4 AUDIT EFFORT 158
4.2.3 AUDIT METHODOLOGY 159
4.2.4 AUDIT SUPPORT SYSTEMS 161
4.3 PREPARING AND AUDITING FINANCIAL STATEMENTS 164
4.3.1 PROCESS OVERVIEW 164
4.3.2 FINANCIAL STATEMENT PREPARATION 165
4.3.3 AUDIT PROCESS 165
4.3.4 INTERACTIONS AND ITERATIVE PROCESS 166
4.4 AUDIT FIRM STRUCTURE AND AUDIT FIRM CHARACTERISTICS 167
4.4.1 MULTINATIONAL AUDIT FIRMS AND SMP 167
4.4.2 ORGANIZATIONAL LEVELS OF MULTI-NATIONAL AUDIT FIRMS 168
4.4.3 STRUCTURE OF AUDIT FIRM'S ORGANIZATION 170
4.4.4 AUDIT ENGAGEMENT TEAM STRUCTURE 171
4.4.5 EMPLOYEE SPECIALIZATION 172
4.4.6 ACCESSIBLE AUDIT FIRM CHARACTERISTICS 173
4.5 AUDIT FIRM CHARACTERISTICS AND FINANCIAL REPORTING ERRORS 174
4.5.1 WORKING HYPOTHESIS 174
4.5.2 RESEARCH MODEL 175
TABLE OF CONTENTS
XM
4.5.3 RESEARCH DATA 175
4.5.4 CERTIFIED AUDIT PROFESSIONALS RATIO 175
4.5.5 EMPLOYEE EXPERIENCE 179
4.5.5.1 AVERAGE OF EXPERIENCE PER EMPLOYEE 179
4.5.5.2 TOTAL YEARS OF EXPERIENCE OF ALL EMPLOYEES 184
4.5.6 CLIENT-SPECIFIC EXPERIENCE 186
4.5.7 RESULTS SUMMARY 190
5 SUMMARY AND CONCLUSIONS 193
5.1 CONCLUSIONS ON LITERATURE REVIEW AND CURRENT ISSUES 193
5.2 SUMMARY AND CONCLUSIONS ON EMPIRICAL STUDY 194
5.3 LIMITATIONS AND FURTHER RESEARCH 196
APPENDIX 199
APPENDIX A: PUBLISHED REPORTING ERRORS 199
APPENDIX B: INVOLVED AUDIT FIRMS 204
APPENDIX C: DATA BASIS FOR CERTIFICATION RATE CALCULATION 206
APPENDIX D: EXAMPLE CALCULATION OF ISOQUALITY CURVES 210
APPENDIX E: DERIVATION OF FORMULAS 216
REFERENCES 219 |
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| discipline | Wirtschaftswissenschaften |
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| spelling | Tritschler, Jonas Verfasser (DE-588)1046973371 aut Audit quality association between published reporting errors and audit firm characteristics Jonas Tritschler Wiesbaden Springer Gabler 2014 XXII, 235 S. graph. Darst. 210 mm x 148 mm txt rdacontent n rdamedia nc rdacarrier Zugl.: Innsbruck, Univ., Diss., 2013 Qualitätsmanagement (DE-588)4219057-5 gnd rswk-swf Wirtschaftsprüfung (DE-588)4066505-7 gnd rswk-swf Messung (DE-588)4038852-9 gnd rswk-swf Dienstleistung (DE-588)4012178-1 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Deutschland (DE-588)4011882-4 g Wirtschaftsprüfung (DE-588)4066505-7 s Dienstleistung (DE-588)4012178-1 s Qualitätsmanagement (DE-588)4219057-5 s Messung (DE-588)4038852-9 s DE-604 Erscheint auch als Online-Ausgabe 978-3-658-04174-8 X:MVB text/html http://deposit.dnb.de/cgi-bin/dokserv?id=4479783&prov=M&dok_var=1&dok_ext=htm Inhaltstext DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027175516&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Tritschler, Jonas Audit quality association between published reporting errors and audit firm characteristics Qualitätsmanagement (DE-588)4219057-5 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd Messung (DE-588)4038852-9 gnd Dienstleistung (DE-588)4012178-1 gnd |
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| title | Audit quality association between published reporting errors and audit firm characteristics |
| title_auth | Audit quality association between published reporting errors and audit firm characteristics |
| title_exact_search | Audit quality association between published reporting errors and audit firm characteristics |
| title_full | Audit quality association between published reporting errors and audit firm characteristics Jonas Tritschler |
| title_fullStr | Audit quality association between published reporting errors and audit firm characteristics Jonas Tritschler |
| title_full_unstemmed | Audit quality association between published reporting errors and audit firm characteristics Jonas Tritschler |
| title_short | Audit quality |
| title_sort | audit quality association between published reporting errors and audit firm characteristics |
| title_sub | association between published reporting errors and audit firm characteristics |
| topic | Qualitätsmanagement (DE-588)4219057-5 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd Messung (DE-588)4038852-9 gnd Dienstleistung (DE-588)4012178-1 gnd |
| topic_facet | Qualitätsmanagement Wirtschaftsprüfung Messung Dienstleistung Deutschland Hochschulschrift |
| url | http://deposit.dnb.de/cgi-bin/dokserv?id=4479783&prov=M&dok_var=1&dok_ext=htm http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027175516&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT tritschlerjonas auditqualityassociationbetweenpublishedreportingerrorsandauditfirmcharacteristics |