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Narratives of the Big-4 transparency reports: country effects or firm strategy?
Managerial Auditing Journal ( IF 2.8 ) Pub Date : 2019-09-02 , DOI: 10.1108/maj-09-2018-1994
Ana Zorio-Grima , Pedro Carmona

Purpose The purpose of this paper is to examine whether audit firms use transparency reports (TRs) as a tool to standardize their brand image or whether the semantic and content analysis in these reports indicates a higher importance of country effects. Design/methodology/approach The sample includes 28 TRs published in English by the Big-4 audit firms from five EU countries (the UK, Ireland, Luxemburg, Hungary and Malta), as well as in the USA and Australia. Findings Using content analysis, this research finds that there is variation in the language used in TRs both across audit firms and jurisdictions. Most TRs from different countries of the same firm tend to be clustered, suggesting that audit firms use transparency reporting as a strategy to differentiate themselves from their competitors. In fact, EY and KPMG seem to have more standardized internal procedures and standardized information. Regarding country effects, the results indicate that TRs in the UK are longer and show more detailed information. Originality/value Overall, this research is innovative in the sense that it applies a new methodological approach to an emerging topic such as audit transparency reporting. It identifies emerging topics of voluntary disclosure, such as financial data of the firm, gender and ethnic origin of employees, community involvement or sanctions, among other topics of interest which might be explored in detail by future research to understand the construction of the profession.

中文翻译:

四大透明度报告的叙述:国家效应还是公司战略?

目的本文的目的是研究审计公司是否使用透明度报告(TRs)作为标准化其品牌形象的工具,或者这些报告中的语义和内容分析是否表明国家效应的重要性更高。设计/方法/方法样本包括来自五个欧盟国家(英国,爱尔兰,卢森堡,匈牙利和马耳他)以及美国和澳大利亚的四大会计师事务所以英语发布的28个TR。调查结果使用内容分析,本研究发现,TR所使用的语言在审计公司和辖区之间均存在差异。来自同一公司不同国家/地区的大多数TR都倾向于聚集在一起,这表明审计公司将透明度报告作为一种使自己与竞争对手区分开来的策略。事实上,安永和毕马威会计师事务所似乎拥有更多标准化的内部程序和标准化的信息。关于国家影响,结果表明英国的TR更长,并且显示了更详细的信息。原创性/价值总体而言,这项研究具有创新意义,因为它对诸如审计透明度报告之类的新兴主题采用了新的方法论方法。它确定了自愿披露的新兴主题,例如公司的财务数据,员工的性别和种族出身,社区参与或制裁以及其他感兴趣的主题,这些主题可能会在以后的研究中进行详细探讨以了解专业的结构。原创性/价值总体而言,这项研究具有创新意义,因为它对诸如审计透明度报告之类的新兴主题采用了新的方法论方法。它确定了自愿披露的新兴主题,例如公司的财务数据,员工的性别和种族出身,社区参与或制裁以及其他感兴趣的主题,这些主题可能会在以后的研究中进行详细探讨以了解专业的结构。原创性/价值总体而言,这项研究具有创新意义,因为它对诸如审计透明度报告之类的新兴主题采用了新的方法论方法。它确定了自愿披露的新兴主题,例如公司的财务数据,员工的性别和种族出身,社区参与或制裁以及其他感兴趣的主题,这些主题可能会在以后的研究中进行详细探讨以了解专业的结构。
更新日期:2019-09-02
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