مقاله انگلیسی رایگان در مورد معیار کیفیت کنترل داخلی – الزویر ۲۰۱۹

elsevier

 

مشخصات مقاله
ترجمه عنوان مقاله طبقه بندی نادرست حق الزحمه مربوط به حسابرس به عنوان معیار کیفیت کنترل داخلی
عنوان انگلیسی مقاله Misclassification of audit-related fees as a measure of internal control quality
انتشار مقاله سال ۲۰۱۹
تعداد صفحات مقاله انگلیسی ۱۰ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله
مقاله پژوهشی (Research Article)
مقاله بیس این مقاله بیس میباشد
نمایه (index) Scopus – Master Journals List
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF)
۰٫۹۵۸ در سال ۲۰۱۹
شاخص H_index ۲۴ در سال ۲۰۲۰
شاخص SJR ۰٫۳۰۸ در سال ۲۰۱۹
شناسه ISSN ۰۸۸۲-۶۱۱۰
شاخص Quartile (چارک) Q3 در سال ۲۰۱۹
مدل مفهومی دارد
پرسشنامه ندارد
متغیر دارد
رفرنس دارد
رشته های مرتبط حسابداری
گرایش های مرتبط حسابرسی، حسابداری مالی
نوع ارائه مقاله
ژورنال
مجله  پیشرفت هایی در حسابداری – Advances in Accounting
دانشگاه  E.J. Ourso College of Business, Louisiana State University, Baton Rouge, LA 70803, United States of America
کلمات کلیدی ادغام و جمع آوری، حق الزحمه مربوط به حسابرس، کیفیت کنترل داخلی، کیفیت گزارشگری مالی
کلمات کلیدی انگلیسی Mergers and acquisitions، Audit-related fees، Internal control quality، Financial reporting quality
شناسه دیجیتال – doi
https://doi.org/10.1016/j.adiac.2019.100425
کد محصول E14204
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Abstract
۱٫ Introduction
۲٫ Regulatory environment and hypotheses development
۳٫ Research design and sample selection
۴٫ Results
۵٫ Additional tests
۶٫ Conclusion
Acknowledgements
Appendix
References

بخشی از متن مقاله:
Abstract

There is an abundance of literature examining the effects of a poor internal control system on financial reporting quality, decision-making and auditing. However, the most commonly used proxy for internal control quality (i.e., a material weakness in the internal controls over financial reporting) occurs relatively infrequently and has declined in occurrence over the past decade (Chasan, 2013). In this study, we attempt to develop an alternative measure for internal control quality using the information reported in the S\\K portion of a firm’s 10-K. We suggest that a misclassification of audit-related fees in the unaudited disclosures of the annual report is a proxy for low internal control quality. Consistent with lower internal control quality, we find that firms misclassifying audit-related fees are more likely to report a material weakness, are less timely filers (longer report lag) and pay higher audit fees. Our findings suggest that misclassification of audit-related fees correlate with having poor internal control quality.

Introduction

One of the most commonly researched topics in accounting literature is the effects of a poor internal control system. Studies have linked internal control quality to financial reporting quality (Doyle, Ge, & McVay, 2007), auditor effort (Raghunandan & Rama, 2006), decision making (Cheng, Dhaliwal, & Zhang, 2013) and executive tenure and compensation (Hoitash, Hoitash, & Johnstone, 2012; Li, Sun, & Ettredge, 2010). Almost all of these studies use a single proxy for internal control quality: the reporting of a material weakness in the internal controls over financial reporting. However, material weaknesses are relatively uncommon especially among larger corporations and have declined in frequency since the Sarbanes-Oxley Act of 2002 (Chasan, 2013). Further, a material weakness is only reported if management fails to successfully remediate the deficiency in the internal controls by the end of the fiscal year. Material weaknesses may actually be capturing management’s incompetence or the absence of integrity rather than the quality of the financial reporting system (Järvinen & Myllymäki, 2016). Thus, identifying an alternative measure of internal control quality may help assure the validity of prior findings. In this study, we develop an alternative measure of internal control quality using unaudited disclosures in the firm’s annual Form 10-K. The Securities and Exchange Commission (SEC) requires public companies to submit an annual Form 10-K, which consists of (1) unaudited disclosures required under Regulation S\\K (Reg. S\\K) and (2) audited financial statements required under Regulation S-X (Reg. S-X). Since the same accounting system produces both sets of information, we argue that a Reg. S\\K disclosure failure is an indicator of an ineffective control environment.

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