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Erratum
International Journal of Auditing ( IF 2.1 ) Pub Date : 2021-06-14 , DOI: 10.1111/ijau.12226
TABLE 2. OLS regressions for LOGHRS and, LOGAF and audit team experience LOGHRS/LOGAF = α + β1TEAMINDEXP + β2TEAMCSE + β3TEAMGENEXP + β4MEDFIRMTEN + β5LONGFIRMTEN + β6INTEXP + β7GROUP + β8LISTED + β9NAUDITRPTS + β10OPINION + β11NRISKS + β12SIZE + β13INVRECTA + β14LEV + β15NAS + β16ROA + β17LOSS + β18TEAMSIZE + β19LOC + β20FIRM + INDUSTRY FIXED EFFECTS + ε
中文翻译:
勘误表
表2 OLS回归为LOGHRS和,LOGAF和审计小组经验LOGHRS / LOGAF = α+β 1个TEAMINDEXP +β 2 TEAMCSE +β 3 TEAMGENEXP +β 4 MEDFIRMTEN +β 5 LONGFIRMTEN +β 6 INTEXP +β 7 GROUP +β 8上市 +β 9个NAUDITRPTS +β 10 OPINION +β 11个NRISKS +β 12 SIZE +β 13 INVRECTA + β 14 LEV + β 15 NAS + β 16 ROA + β 17损失 + β 18团队规模 + β 19 LOC + β 20 公司+ 行业固定效应 + ε
更新日期:2021-06-14
International Journal of Auditing ( IF 2.1 ) Pub Date : 2021-06-14 , DOI: 10.1111/ijau.12226
In the article by Contessotto et al. (2021), the fifth row in Table 2 was inadvertently deleted. The correct Table 2 is as follows:
Panel A | Panel B | Panel C | Panel D | |
---|---|---|---|---|
LOGHRS | LOGHRS | LOGAF | LOGAF | |
Co-eff. | Co-eff. | Co-eff. | Co-eff. | |
(t-stat) | (t-stat) | (t-stat) | (t-stat) | |
TEAMINDEXP | −0.001 (0.64) | −0.003 (1.51) | ||
TEAMCSE | 0.114******
p < 0.01. (2.76) |
0.147******
p < 0.01. (2.91) |
||
BALTEAMINDEXP | −0.002 (0.73) | 0.001 (0.26) | ||
BALTEAMCSE | 0.071******
p < 0.01. (2.68) |
0.107******
p < 0.01. (3.47) |
||
PARTINDEXP | 0.001 (0.55) | −0.004 (1.58) | ||
PARTCSE | 0.046 (1.63) | 0.054**
p < 0.10. (1.83) |
||
TEAMGENEXP | −0.128 (1.44) | −0.134 (1.52) | −0.053 (0.52) | −0.070 (0.67) |
MEDFIRMTEN | −0.118 (1.46) | −0.131 (1.58) | −0.110 (1.20) | −0.130 (1.39) |
LONGFIRMTEN | −0.146**
p < 0.10. (1.78) |
−0.154**
p < 0.10. (1.92) |
−0.144 (1.57) | −0.155 (1.70) |
INTEXP | 0.182******
p < 0.01. (2.80) |
0.186******
p < 0.01. (2.86) |
0.087 (1.28) | 0.087 (1.26) |
GROUP | 0.117 (1.55) | 0.108 (1.42) | 0.141 (1.64) | 0.137 (1.56) |
LISTED | 0.056 (0.66) | 0.061 (0.74) | 0.162**
p < 0.10. (1.73) |
0.135 (1.42) |
NAUDITRPTS | 0.116 (1.57) | 0.125 (1.64) | 0.168****
p < 0.05. (2.25) |
0.167****
p < 0.05. (2.21) |
OPINION | 0.152****
p < 0.05. (2.34) |
0.160****
p < 0.05. (2.44) |
0.213******
p < 0.01. (3.05) |
0.230******
p < 0.01. (3.27) |
NRISKS | 0.040******
p < 0.01. (3.00) |
0.039******
p < 0.01. (2.96) |
0.024 (1.75) | 0.024 (1.75) |
SIZE | 0.144******
p < 0.01. (6.64) |
0.146******
p < 0.01. (6.96) |
0.176******
p < 0.01. (7.27) |
0.173******
p < 0.01. (6.96) |
INVRECTA | 0.195 (1.39) | 0.194 (1.40) | 0.245 (1.51) | 0.225 (1.40) |
LEV | 0.130******
p < 0.01. (3.49) |
0.123******
p < 0.01. (3.58) |
0.066 (1.76) | 0.066 (1.73) |
NAS | −0.041 (1.76) | −0.040 (1.76) | −0.070 (01.01) | −0.054 (0.84) |
ROA | −0.050 (0.95) | −0.047 (0.91) | −0.100**
p < 0.10. (1.93) |
−0.082 (1.54) |
LOSS | −0.084 (1.29) | −0.082 (1.25) | −0.059 (0.73) | −0.045 (0.63) |
TEAMSIZE | 0.715******
p < 0.01. (6.61) |
0.671******
p < 0.01. (6.10) |
0.739******
p < 0.01. (5.84) |
0.679******
p < 0.01. (5.16) |
LOC | −0.079 (0.92) | −0.070 (0.68) | 0.074 (0.71) | 0.093 (0.91) |
FIRM | −0.100 (1.46) | −0.099 (1.48) | 0.012 (0.15) | 0.033 (0.64) |
INTERCEPT | 1.714******
p < 0.01. (3.95) |
1.741******
p < 0.01. (3.95) |
5.916******
p < 0.01. (11.32) |
6.065******
p < 0.01. (11.19) |
INDUSTRY | Yes | Yes | Yes | Yes |
n | 229 | 229 | 229 | 229 |
Adj. R2 | 0.697 | 0.698 | 0.684 | 0.693 |
- Note. Two-tailed tests are reported. Variables: LOGHRS: the natural log of total audit hours; LOGAF: the natural log of the audit fee; TEAMINDEXP: average proportion of time spent in the industry sector across the audit team; TEAMCSE: average of the number of years auditors in the current year audit team have worked on the client; BALTEAMINDEXP: The average proportion of time the audit team (excluding the partner) has spent auditing clients in the engagements' industry sector in the current and up to three prior years; BALTEAMCSE: average of the number of years auditors (excluding the partner) in the current year audit team have worked on the client; PARTINDEXP: the average proportion of time the partner has spent auditing clients in an industry sector in the current and up to three prior years; PARTCSE: The number of prior years (up to a maximum of three prior years) the partner has worked on the client; TEAMGENEXP: the log of the average auditing experience of all team members; MEDFIRMTEN: a dummy variable coded 1 if audit firm tenure is between 3 and 5 years, 0 otherwise; LONGFIRMTEN: a dummy variable coded 1 if audit firm tenure is 6 or more years, 0 otherwise; INTEXP: a dummy variable coded 1 if the audit team used internal experts on the engagement, 0 otherwise; GROUP: a dummy variable coded 1 if the company is part of a group, 0 otherwise; LISTED: a dummy variable coded 1 for engagements on companies listed on the ASX, 0 otherwise; NAUDITRPTS: the log of the number of audit reports issued for the client in the current year; OPINION: a dummy variable coded 1 if the audit report is modified, 0 otherwise; NRISKS: number of risks at the account level as identified in the audit file; SIZE: the natural log of assets; INVRECTA: the ratio of inventory and receivables divided by total assets; LEV: the ratio of total debt to total assets; NAS: the ratio of NAS fees to total fees (audit fees and NAS fees); ROA: return on total assets calculated as before tax profit/total assets in current year; LOSS: a dummy variable coded 1 if the client made an operating loss before tax in the current and prior year, 0 otherwise; TEAMSIZE: the log of the number of auditors in the team; LOC: dummy variable coded 1 if the audit is undertaken by a big city auditor, 0 otherwise; FIRM: a dummy variable coded 1 for one firm, 0 for the second firm; INDUSTRY: industry fixed effects.
- * p < 0.10.
- ** p < 0.05.
- *** p < 0.01.
We apologise for the error.
中文翻译:
勘误表
在 Contessotto 等人的文章中。(2021),表2中的第五行被无意中删除了。正确的表2如下:
面板A | B组 | C组 | 面板 D | |
---|---|---|---|---|
日志记录 | 日志记录 | LOGAF | LOGAF | |
系数 | 系数 | 系数 | 系数 | |
( t -stat) | ( t -stat) | ( t -stat) | ( t -stat) | |
团队指数 | -0.001 (0.64) | -0.003 (1.51) | ||
小组赛 | 0.114******
p < 0.01。 (2.76) |
0.147******
p < 0.01。 (2.91) |
||
巴尔泰明指数 | -0.002 (0.73) | 0.001 (0.26) | ||
巴尔的摩 | 0.071******
p < 0.01。 (2.68) |
0.107******
p < 0.01。 (3.47) |
||
分项指数 | 0.001 (0.55) | -0.004 (1.58) | ||
部分 | 0.046 (1.63) | 0.054**
p < 0.10。 (1.83) |
||
TEAMGENEXP | −0.128 (1.44) | −0.134 (1.52) | -0.053 (0.52) | -0.070 (0.67) |
医学生 | −0.118 (1.46) | -0.131 (1.58) | -0.110 (1.20) | -0.130 (1.39) |
长钢 | −0.146**
p < 0.10。 (1.78) |
−0.154**
p < 0.10。 (1.92) |
−0.144 (1.57) | −0.155 (1.70) |
国际展览中心 | 0.182******
p < 0.01。 (2.80) |
0.186******
p < 0.01。 (2.86) |
0.087 (1.28) | 0.087 (1.26) |
团体 | 0.117 (1.55) | 0.108 (1.42) | 0.141 (1.64) | 0.137 (1.56) |
上市 | 0.056 (0.66) | 0.061 (0.74) | 0.162**
p < 0.10。 (1.73) |
0.135 (1.42) |
NAUDITRPTS | 0.116 (1.57) | 0.125 (1.64) | 0.168****
p < 0.05。 (2.25) |
0.167****
p < 0.05。 (2.21) |
观点 | 0.152****
p < 0.05。 (2.34) |
0.160****
p < 0.05。 (2.44) |
0.213******
p < 0.01。 (3.05) |
0.230******
p < 0.01。 (3.27) |
风险 | 0.040******
p < 0.01。 (3.00) |
0.039******
p < 0.01。 (2.96) |
0.024 (1.75) | 0.024 (1.75) |
尺寸 | 0.144******
p < 0.01。 (6.64) |
0.146******
p < 0.01。 (6.96) |
0.176******
p < 0.01。 (7.27) |
0.173******
p < 0.01。 (6.96) |
英伟达 | 0.195 (1.39) | 0.194 (1.40) | 0.245 (1.51) | 0.225 (1.40) |
排放量 | 0.130******
p < 0.01。 (3.49) |
0.123******
p < 0.01。 (3.58) |
0.066 (1.76) | 0.066 (1.73) |
NAS | -0.041 (1.76) | -0.040 (1.76) | -0.070 (01.01) | -0.054 (0.84) |
资产回报率 | -0.050 (0.95) | -0.047 (0.91) | −0.100**
p < 0.10。 (1.93) |
-0.082 (1.54) |
失利 | -0.084 (1.29) | -0.082 (1.25) | -0.059 (0.73) | -0.045 (0.63) |
团队规模 | 0.715******
p < 0.01。 (6.61) |
0.671******
p < 0.01。 (6.10) |
0.739******
p < 0.01。 (5.84) |
0.679******
p < 0.01。 (5.16) |
位置 | -0.079 (0.92) | -0.070 (0.68) | 0.074 (0.71) | 0.093 (0.91) |
公司 | -0.100 (1.46) | −0.099 (1.48) | 0.012 (0.15) | 0.033 (0.64) |
截距 | 1.714******
p < 0.01。 (3.95) |
1.741******
p < 0.01。 (3.95) |
5.916******
p < 0.01。 (11.32) |
6.065******
p < 0.01。 (11.19) |
行业 | 是的 | 是的 | 是的 | 是的 |
n | 229 | 229 | 229 | 229 |
形容词 [R 2 | 0.697 | 0.698 | 0.684 | 0.693 |
- 注意。报告了双尾测试。变量:LOGHRS:总审计时间的自然对数;LOGAF:审计费用的自然对数;TEAMINDEXP:整个审计团队在行业部门花费的平均时间比例;TEAMCSE : 当年审计团队中审计员为客户工作的平均年数;BALTEAMINDEXP:审计团队(不包括合作伙伴)在当前和最多三年前用于审计业务行业领域客户的平均时间比例;BALTEAMCSE : 当年审计团队中审计员(不包括合伙人)为客户工作的平均年数;PARTINDEXP:合伙人在当前和最多三年前用于审计行业客户的平均时间比例;PARTCSE:合伙人在客户工作的前几年(最多三年);TEAMGENEXP:所有团队成员平均审计经验的日志;MEDFIRMTEN:如果审计事务所任期在 3 到 5 年之间,则编码为 1 的虚拟变量,否则编码为 0;LONGFIRMTEN:如果审计事务所任期为 6 年或以上,则编码为 1 的虚拟变量,否则为 0;INTEXP:一个虚拟变量,如果审计团队在项目中使用了内部专家,则编码为 1,否则编码为 0;团体:一个虚拟变量,如果公司是一个集团的一部分,则编码为 1,否则编码为 0;上市:一个虚拟变量1用于在ASX上市公司雇用,否则为0; NAUDITRPTS:本年度为客户出具的审计报告数量日志;意见:如果审计报告被修改,则编码为 1 的虚拟变量,否则为 0;NRISKS:审计文件中确定的账户级别的风险数量;SIZE:资产的自然对数;INVRECTA:存货和应收账款除以总资产的比率;LEV:总债务与总资产的比率;NAS:NAS费用占总费用的比例(审计费用和NAS费用);ROA:按当年税前利润/总资产计算的总资产回报率;LOSS:虚拟变量编码为 1,如果客户在本年度和上年度发生税前经营亏损,否则为 0;TEAMSIZE:团队中审核员人数的日志;LOC : 虚拟变量编码为 1 如果审计是由大城市审计员进行的,否则为 0;FIRM:一个虚拟变量,第一个公司编码为 1,第二个公司编码为 0;行业:行业固定效应。
- * p < 0.10。
- ** p < 0.05。
- *** p < 0.01。
我们为错误道歉。