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Chief accounting officers and audit efficiency
Asian Review of Accounting ( IF 2.3 ) Pub Date : 2019-12-02 , DOI: 10.1108/ara-09-2018-0171
Hsiao-Tang Hsu , Sarfraz Khan

The purpose of this paper is to investigate the roles of chief accounting officer (CAO) on the efficiency of auditing process and to empirically examine the association between separate CAO appointment and audit report lag (ARL).,This study employs firms listed in the US market from 2004 to 2012. The firm year having a CAO who does not simultaneously take other executive position is specifically identified. Firm years with job titles similar to CAO, such as chief accounting executive, vice president of accounting or corporate accounting executive, are categorized into the CAO group.,The presence of a separate CAO significantly reduces ARL. With the appointment of a new auditor, the presence of a separate CAO is associated with lower ARL, suggesting the moderating effect of separate CAOs on the relationship between auditor change and audit delay.,This study shows the importance of CAO, an executive who is specifically responsible for carrying out accounting functions. The findings suggesting the positive effects of separate CAO on external audit process and the timeliness of information should be of interest to firms, financial reporting users, auditors and regulators.,While few studies address CAO-related issues, the roles of a CAO are not widely explored and how a separate CAO affects external audit process remains an open question. This study fills this gap and further documents the contribution of separate CAO in external audit work to enrich literature in executive roles and audit efficiency at the same time.

中文翻译:

首席会计官和审计效率

本文的目的是调查首席会计官(CAO)在审计流程效率方面的作用,并以实证的方式研究独立CAO任命与审计报告滞后(ARL)之间的关联。本研究采用了在美国上市的公司市场从2004年到2012年。明确确定拥有CAO并没有同时担任其他高管职位的公司年度。具有类似于CAO职称的公司年份,例如首席会计执行官,会计副总裁或公司会计执行官,被归类为CAO组。单独的CAO的存在显着降低了ARL。任命新的审核员后,单独的CAO的存在会降低ARL,这表明单独的CAO对审核员变更和审核延迟之间关系的调节作用。这项研究显示了CAO的重要性,CAO是专门负责执行会计职能的高管。研究结果表明,公司,财务报告用户,审计师和监管机构应该关注单独的CAO对外部审计流程的积极影响和信息的及时性。尽管很少有研究针对CAO相关问题,但CAO的作用并不大。广泛探讨以及单独的CAO如何影响外部审计流程仍然是一个悬而未决的问题。这项研究填补了这一空白,并进一步记录了独立CAO在外部审计工作中的贡献,以丰富有关执行角色和审计效率的文献。研究结果表明,公司,财务报告用户,审计师和监管机构应该关注单独的CAO对外部审计流程的积极影响和信息的及时性。尽管很少有研究涉及CAO相关问题,但CAO的作用并不重要广泛探讨以及单独的CAO如何影响外部审计流程仍然是一个悬而未决的问题。这项研究填补了这一空白,并进一步记录了独立CAO在外部审计工作中的贡献,以丰富有关执行角色和审计效率的文献。研究结果表明,公司,财务报告用户,审计师和监管机构应该关注单独的CAO对外部审计流程的积极影响和信息的及时性。尽管很少有研究针对CAO相关问题,但CAO的作用并不大。广泛探讨以及单独的CAO如何影响外部审计流程仍然是一个悬而未决的问题。这项研究填补了这一空白,并进一步记录了独立CAO在外部审计工作中的贡献,以丰富有关执行角色和审计效率的文献。CAO的作用尚未得到广泛探讨,单独的CAO如何影响外部审计流程仍是一个悬而未决的问题。这项研究填补了这一空白,并进一步记录了独立CAO在外部审计工作中的贡献,以丰富有关执行角色和审计效率的文献。CAO的作用尚未得到广泛探讨,单独的CAO如何影响外部审计流程仍是一个悬而未决的问题。这项研究填补了这一空白,并进一步记录了独立CAO在外部审计工作中的贡献,以丰富有关执行角色和审计效率的文献。
更新日期:2019-12-02
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