A test of the auditor reliability framework using lenders’ judgments

DeZoort, F. Todd; Holt, Travis P.; Taylor, Mark

doi:10.1016/j.aos.2012.08.003

Cited by 25 publications

(18 citation statements)

References 35 publications

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“…The Accounting and Review Service Committee may be interested in the fact that lenders value the increase in financial reporting reliability provided by local firms who review and perform non-attest services for the client. The results also support several post-Sarbanes-Oxley academic research studies which suggest that the profession should consider a paradigm shift from independence to reliability as the cornerstone of the profession (DeZoort et al, 2012;DeZoort and Taylor, 2009;Taylor et al, 2003). Finally, the findings that a firm's client importance is positively associated with the selection of non-Big 4 firms supports practitioners' assertions that non-Big 4 firms should not be required to adopt the Sarbanes-Oxley Act's independence standards.…”

Section: Discussionsupporting

confidence: 79%

“…Collectively, the firm selection analysis and the individual firm reliability analysis indicates that some lending officers perceive the provision of non-attest services as being able to improve financial reporting reliability. These results provide some support for the Accounting and Review Services Committee and the AICPA's research on the matter (DeZoort et al, 2012;DeZoort and Taylor, 2009;AICPA, 2009;DeZoort et al, 2008). The results also suggest that all non-attest services may not negatively influence perceptions of reporting reliability, as has been portrayed by the Sarbanes-Oxley Act.…”

Section: Examination Of Non-big 4 Firms' Reliabilitymentioning

confidence: 60%

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A cross-sectional examination of non-Big 4 firms’ reliability

Wilson

2015

Managerial Auditing Journal

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If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -The purpose of this study is to examine the impact of service-related independence impairments on perceptions of local and regional non-Big 4 Firms' financial reporting reliability. This study is motivated by recent public policy, which proposes that service-related independence impairments may improve financial reporting reliability. Design/methodology/approach -Commercial lending officers respond to a within-subjects experiment. The variables of interest are client importance, expertise and their related interaction. These variables are regressed on the perceived reporting reliability of local and regional firms. Findings -Client importance is positively and significantly associated with the lenders' selection of non-Big 4 firms, which supports Taylor et al.'s (2003) assertions that service-related independence violations improve financial reporting reliability. However, client importance is negatively associated with regional firms. Practical implications -Client importance is significantly associated with regional firms only, which suggests that cross-sectional differences exist among non-Big 4 firms. The negative association between regional firms and client importance confirms Goldman and Barlev's (1974) concerns that large firms are not exempt from client pressure. Client importance is also significantly (and positively) associated with lenders' selection of the type of non-Big 4 firm to perform the engagement, which supports recent public policy's proposal for joint attest and non-attest services (Exposure Draft for Statement for Accounting and Review Services No. 18). Originality/value -The study overcomes within-subjects design limitations to provide a natural environment to understand lending officers' perceptions of non-Big 4 firms. The results continue to fill the void in the literature which examines cross-sectional differences in non-Big 4 firm quality.

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Section: Discussionsupporting

confidence: 79%

Section: Examination Of Non-big 4 Firms' Reliabilitymentioning

confidence: 60%

A cross-sectional examination of non-Big 4 firms’ reliability

Wilson

2015

Managerial Auditing Journal

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“…A significant body of research supports that external auditors follow these standards when evaluating IAFs (e.g., see Bame-Aldred, Brandon, Messier, Rittenberg, & Stafaniak, 2013;Glover, Prawitt, & Wood, 2008;Gramling et al, 2004). 5 Taylor et al (2003) develop the external auditor reliability framework which is tested by DeZoort, Holt, and Taylor (2012). 6 Prior research often uses the terms reliability and quality interchangeably (e.g., Taylor et al, 2003).…”

Section: Iaf Quality and Financial Reporting Qualitymentioning

confidence: 99%

Rotational internal audit programs and financial reporting quality: Do compensating controls help?

Christ

Masli

Sharp

et al. 2015

Accounting, Organizations and Society

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“…Sososutikno (2003) mendefinisikan tekanan anggaran waktu sebagai keadaan yang menunjukkan bahwa auditor dituntut untuk melakukan efisiensi terhadap anggaran waktu yang telah disusun, atau terdapat pembatasan waktu dan anggaran yang sangat ketat dan kaku. Auditor dengan kondisi yang tertekan oleh anggaran waktu audit yang ketat, akan memberikan respon dengan dua cara, yaitu: fungsional dan disfungsional (DeZoort andLord, 1997 dalam McNamara dan Liyanarachchi, 2008). Beberapa penelitian terdahulu menunjukkan bahwa perilaku disfungsional mengancam terjadinya penurunan kualitas audit (Otley dan Pierce, 1996;Herrbach, 2001;Coram et al, 2003;Pierce dan Sweeney, 2004).…”

unclassified

“…Ketidak percayaan masyarakat terhadap satu atau beberapa auditor dapat merendahkan martabat profesi secara keseluruhan sehingga dapat merugikan auditor lainnya (Ulum, 2009). Untuk itu, integritas auditor haruslah yang terpenting, sebagai upaya untuk mematuhi aturan independensi dan menghindari konflik kepentingan yang dilarang pada saat memberikan jasa audit (DeZoort, 2012 Dari hasil perhitungan diperoleh hasil sebagai berikut:…”

unclassified

INTEGRITAS SEBAGAI PEMODERASI PENGARUH TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS, DAN PENGALAMAN KERJA PADA KUALITAS AUDIT (Studi Empiris pada Inspektorat Kabupaten Tegal Provinsi Jawa Tengah)

Pangastuti¹

2018

mga

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Kegiatan audit oleh auditor pemerintah belum mencerminkan perencanaan yang cermat, pelaksanaan yang tepat, pelaporan yang andal, dan perbaikan kualitas audit yang berkelanjutan. Faktor-faktor yang dapat mempengaruhi kualitas audit, antara lain: tekanan anggaran waktu, kompleksitas tugas, pengalaman kerja, dan integritas. Tujuan penelitian ini memperoleh bukti empiris mengenai integritas sebagai pemoderasi pengaruh tekanan anggaran waktu, kompleksitas tugas, dan pengalaman kerja pada kualitas audit di Inspektorat Kabupaten Tegal. Populasi dari penelitian ini adalah seluruh auditor Inspektorat Kabupaten Tegal yang berjumlah 25 orang, sampel penelitian adalah menggunakan teknik sampling jenuh yaitu pada semua populasi yang berjumlah 25 responden. Pengumpulan data menggunakan kuesioner, teknik analisis data menggunakan regresi linier berganda. Hasil Penelitian menunjukkan bahwa integritas tidak terbukti memoderasi pengaruh tekanan anggaran waktu dan pengalaman kerja pada kualitas audit, akan tetapi integritas terbukti memoderasi pengaruh kompleksitas tugas pada kualitas audit di Inspektorat Kabupaten Tegal. Saran bagi pihak Inspektorat Kabupaten Tegal berusaha melakukan pendidikan dan pelatihan pada auditor, audit sebaiknya dilakukan oleh auditor yang sudah cukup berpengalaman, atau dapat juga diberikan pada auditor yang belum cukup memiliki pengalaman kerja tetapi harus didampingi oleh auditor yang sudah cukup berpengalaman.

show abstract

A test of the auditor reliability framework using lenders’ judgments

Cited by 25 publications

References 35 publications

A cross-sectional examination of non-Big 4 firms’ reliability

A cross-sectional examination of non-Big 4 firms’ reliability

Rotational internal audit programs and financial reporting quality: Do compensating controls help?

INTEGRITAS SEBAGAI PEMODERASI PENGARUH TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS, DAN PENGALAMAN KERJA PADA KUALITAS AUDIT (Studi Empiris pada Inspektorat Kabupaten Tegal Provinsi Jawa Tengah)

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