How better client service performance affects auditors' willingness to challenge management's preferred accounting

Ricci, Michael A.

doi:10.1016/j.aos.2022.101377

Cited by 5 publications

(1 citation statement)

References 49 publications

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“…Auditor performance is a form of work carried out in achieving better work results and achieving organizational goals (Arianti, 2015;Meidawati & Assidiqi, 2019). But in fact there are many cases of public accountants, such as clients bribing auditors or auditors auditing their relatives' companies, and so on (Alissa et al, 2014;Causholli et al, 2021;Ricci, 2022). The case involving the public accountant of the multi-business company Bakrie & Brothers lost Rp.…”

Section: Introductionmentioning

confidence: 99%

The Influence Computer Assisted Auditing Tools and Techniques (CAATTs) and Professional Ethics on Auditor Performance

Simorangkir

Akbar

2022

ijtc

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This study was conducted with the aim of analyzing the effect of the application of computer-assisted audit technique systems and professional ethics on auditor performance. The data used in this study are the results of processing questionnaire data given to auditors who work in public accounting firms in the Jakarta area. The method used in this research is a purposive sampling method with a total of 92 respondents. Testing the analysis using SPSS 25 by testing the validity, reliability, multiple linear regression, classical assumption test, and hypothesis testing. The results of this study indicate that the application of a computer-assisted audit technique system has a positive and significant effect on employee performance with a significance level of 0.000 <0.05 and professional ethics has a positive and significant effect on employee performance with a significance level of 0.000 <0.05. The results also show that the application of a computer-assisted audit technique system and professional ethics have a joint or simultaneous effect on auditor performance with a significance level of 0.000 < 0.05.

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Section: Introductionmentioning

confidence: 99%

The Influence Computer Assisted Auditing Tools and Techniques (CAATTs) and Professional Ethics on Auditor Performance

Simorangkir

Akbar

2022

ijtc

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Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality

CICONTE,

LEIBY,

WILLEKENS

2024

J of Accounting Research

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Audit theory and regulation assumes that auditors’ commercial motivation threatens audit quality. In this registered report, we use data from two Big Four firms in the Netherlands and provide empirical evidence on the relation between auditors’ commercial motivation and (1) compensation, (2) total audit effort, and (3) audit quality. We proxy commercial motivation as the time that individual auditors report allocating to commercial activities. We hypothesize that auditors’ commercial effort is positively related to compensation and we find mixed support. Next, we hypothesize that auditors’ commercial effort is negatively related to the audit effort but we find no support. Turning to audit quality, we hypothesize a negative direct relation between auditors’ commercial effort and audit quality but we find no support. We also predict a positive indirect relation in which auditors’ commercial effort increases quality control reliance leading to higher audit quality. We find some support for this hypothesis but only when we use technical consultations to proxy for quality control. Auditors with greater commercial effort maintain quality because they rely more on technical consultations. In sum, our study challenges the assumption that auditors’ commercial effort threatens audit quality and questions the need for additional regulation to constrain commercial motivation.

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Client Status and Cooperation with Audit Requests

Rimkus

2021

SSRN Journal

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How better client service performance affects auditors' willingness to challenge management's preferred accounting

Cited by 5 publications

References 49 publications

The Influence Computer Assisted Auditing Tools and Techniques (CAATTs) and Professional Ethics on Auditor Performance

The Influence Computer Assisted Auditing Tools and Techniques (CAATTs) and Professional Ethics on Auditor Performance

Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality

Client Status and Cooperation with Audit Requests

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