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The effect of continuous auditing and role duality on the incidence and likelihood of reporting management opportunism
Management Accounting Research ( IF 4.344 ) Pub Date : 2018-11-22 , DOI: 10.1016/j.mar.2018.10.001
Dereck Barr-Pulliam

This study examines whether continuous auditing and functionally separating the internal audit function’s (IAF) dual role as provider of both assurance and consulting affect (1) internal auditors’ perceptions of the likelihood management opportunistically manipulates earnings and (2) the likelihood auditors report evidence of these reporting choices. Participants are 188 practicing internal auditors. Related to the first research question, I predict and find an ordinal interaction that suggests the perceived likelihood of earnings manipulation is least likely when the IAF both employs continuous auditing and functionally separates its roles. Related to the second research question, I find that separating the dual role increases the likelihood of reporting. In addition, how auditors perceive the likelihood of earnings manipulation positively affects the likelihood of reporting. Subsequent analyses examining both research questions in the context of accruals-based versus real earnings management suggest a more nuanced story. Related to the perceived likelihood of earnings manipulation, I find a similar ordinal interaction in the accruals setting but only find a main effect of continuous auditing in the real earnings management setting. Related to the likelihood of reporting, I find no significant effects in the accruals setting, but find that either continuous auditing or functional separation of the IAF’s dual role increases the likelihood of reporting identified incidences of real earnings manipulation. This study has implications for auditors, managers, and accounting researchers.



中文翻译:

持续审核和角色双重性对报告管理机会主义的发生率和可能性的影响

这项研究调查了持续审计和内部审计职能(IAF)作为保证和咨询提供者的双重角色是否在功能上的影响(1)内部审计师对可能性管理的看法是机会主义地操纵了收益;(2)审计师报告了以下证据:这些报告选择。参加人员有188名执业内部审计师。与第一个研究问题相关,我预测并发现一种有序的相互作用,这表明当IAF既采用连续审计又在功能上分开职能时,收益操纵的可能性最小。与第二个研究问题相关,我发现分开双重角色会增加报告的可能性。此外,审计师如何看待收入操纵的可能性对报告的可能性产生积极影响。随后的分析在基于权责发生制与实际盈余管理的背景下对两个研究问题进行了考察,得出的结论更为微妙。与收益操纵的可能性相关,我在应计制中发现了类似的序数交互作用,但在实际收益管理中仅发现了持续审计的主要效果。与报告的可能性相关,我发现应计设置没有显着影响,但发现持续审计或IAF双重角色的职能分离增加了报告确定的实际收益操纵事件的可能性。该研究对审计师,经理和会计研究人员有影响。随后的分析在基于权责发生制与实际盈余管理的背景下对两个研究问题进行了考察,得出的结论更为微妙。与收益操纵的可能性相关,我在应计制中发现了类似的序数交互作用,但在实际收益管理中仅发现了持续审计的主要效果。与报告的可能性相关,我发现应计设置没有显着影响,但发现持续审计或IAF双重角色的职能分离增加了报告确定的实际收益操纵事件的可能性。该研究对审计师,经理和会计研究人员有影响。随后的分析在基于权责发生制与实际盈余管理的背景下对两个研究问题进行了考察,得出的结论更为微妙。与收益操纵的可能性相关,我在应计制中发现了类似的序数交互作用,但在实际收益管理中仅发现了持续审计的主要效果。与报告的可能性相关,我发现应计设置没有显着影响,但发现持续审计或IAF双重角色的职能分离增加了报告确定的实际收益操纵事件的可能性。该研究对审计师,经理和会计研究人员有影响。

更新日期:2018-11-22
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