مقاله انگلیسی رایگان در مورد محتویات افشاگری های حسابرسی داخلی و اجرت حسابرسی خارجی – وایلی ۲۰۱۸

مقاله انگلیسی رایگان در مورد محتویات افشاگری های حسابرسی داخلی و اجرت حسابرسی خارجی – وایلی ۲۰۱۸

 

مشخصات مقاله
ترجمه عنوان مقاله کاوش رابطه میان محتویات افشاگری های حسابرسی داخلی و اجرت های حسابرسی خارجی: شواهدی از سودان
عنوان انگلیسی مقاله Exploring the association between the content of internal audit disclosures and external audit fees: Evidence from Sweden
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۱۳ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه وایلی
نوع نگارش مقاله
مقاله پژوهشی (Research article)
مقاله بیس این مقاله بیس میباشد
نمایه (index) scopus – master journals
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
شاخص H_index ۱۰ در سال ۲۰۱۸
شاخص SJR ۰٫۳۸۲ در سال ۲۰۱۸
رشته های مرتبط حسابداری
گرایش های مرتبط حسابرسی
نوع ارائه مقاله
ژورنال
مجله / کنفرانس مجله بین المللی حسابرسی – International Journal of Auditing
دانشگاه  Division of Business Administration – Linköping University – Sweden
کلمات کلیدی حسابرسی، حاکمیت شرکتی، افشای، حسابرسی داخلی
کلمات کلیدی انگلیسی Audit fees, corporate governance, disclosure, internal audit
شناسه دیجیتال – doi
https://doi.org/10.1111/ijau.12120
کد محصول E10386
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
۱ INTRODUCTION
۲ LITERATURE REVIEW AND DEVELOPMENT OF HYPOTHESES
۳ RESEARCH DESIGN
۴ ANALYSIS AND FINDINGS
۵ DISCUSSION AND CONCLUSIONS REFERENCES
REFERENCES

 

بخشی از متن مقاله:
The aim of this study is to explore the content of internal audit (IA) disclosures in annual reports and explain the relationship between IA disclosures and external audit fees. A content analysis of the IA disclosures made it possible to generate inductive categories that were used as a basis for statistical analysis. The findings show a large variation in disclosure practices, and only a small portion of all disclosures contain firm‐specific information related to IA. Evidence is provided that the use of an IA function (IAF) is associated with higher external audit fees. However, companies that disclose firm‐specific information related to IA pay lower audit fees than those not providing this disclosure. Overall, the results of this study indicate that firm‐specific IA disclosures most likely represent actual investments in IA and can be used as a proxy for IAF quality.

INTRODUCTION

The aim of this study is to explore the content of internal audit (IA) disclosures in annual reports and explain the relationship between IA disclosures and external audit fees. Although the IA function (IAF) is seen as an important governance mechanism (Gramling, Maletta, Schneider, & Church, 2004), there are generally no statutory requirements to disclose information about the composition and activities of the IAF (Holt & DeZoort, 2009). Current governance disclosures focus mainly on management, the audit committee, and external auditors, while little information is disclosed about the nature of the IAF (Archambeault, DeZoort, & Holt, 2008). According to the Swedish corporate governance code (the Code), the use of an IAF is recommended and the absence of an IAF needs to be evaluated on an annual basis and clarified in the corporate governance report (Swedish Corporate Governance Board, 2010). However, there are no additional reporting requirements connected to IA. Companies that want to share information can do so by voluntary disclosures. Therefore, managers have the opportunity to voluntarily disclose information that they believe is relevant and useful to external stakeholders (Meek, Roberts, & Gray, 1995). According to Beekes and Brown (2006), companies with superior governance quality differentiate themselves from other companies by the use of more informative disclosures in the annual report. By considering both internal and external auditing as important elements of corporate governance, previous IA research has examined whether the existence of an IAF (Goodwin‐Stewart & Kent, 2006; Hay, Knechel, & Ling, 2008; Singh & Newby, 2010), IAF quality (Gros, Koch, & Wallek, 2017; Zain, Zaman, & Zulkifflee, 2015), and external auditors’ reliance on the IAF (Abbott, Parker, & Peters, 2012; Felix, Gramling, & Maletta, 2001; Messier, Reynolds, Simon, & Wood, 2011) are associated with the external audit fees. Owing to mixed results and different theoretical perspectives, it has been argued that the IA can act, at least in part, as either a substitute for or a complement to the external audit. This study extends existing IA research by examining the relationship between IA disclosures and external audit fees. Based on previous findings that more informative disclosures signal actual investments in disclosed activities (Toms, 2002) and increased governance quality (Beekes & Brown, 2006), this study posits that companies with more informative IA disclosures have higher IAF quality, which will likely have an impact on the external audit fees. Yatim, Kent, and Clarkson (2006) argue that good corporate governance practice improves both risk management and internal control processes, which affects auditors’ risk assessments and, in the end, leads to lower external audit fees. Conversely, investments in IA may also signal that those charged with governance are willing to pay more for an external audit, and hence demand a higher quality audit (Goodwin‐Stewart & Kent, 2006).

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