The Effect of Social Capital on Audit Fees, Audit Hours, and Audit Quality

Kwon, Soo-Young; Kim, Yong-Mi

doi:10.17287/kmr.2022.51.2.303

Cited by 3 publications

(4 citation statements)

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“…‫الجديد‬ ‫للعميل‬ ‫اجعة‬ ‫المر‬ ‫عملية‬ (Carcello et al 2002;Kim et al 2012;Kwon et al 2006) ‫اجهتها‬ ‫مو‬ ‫المحتمل‬ ‫المخاطر‬ ‫و‬ ‫الحالي‬ ‫اجع‬ ‫المر‬ ‫تغيير‬ ‫من‬ ‫الشركة‬ ‫نية‬ ‫يفهم‬ ‫قد‬ ‫اجع‬ ‫المر‬ ‫أن‬ ‫عن‬ ً ‫فضال‬ .…”

Section: ‫أتعاب‬ ‫أن‬ ‫وثانيهما،‬ ‫اجعة‬ ‫المر‬ ‫عملية‬ ‫يادة‬ ‫ز‬ ‫ا...unclassified

القيود المالية وأثرها على تسوق رأي المراجع في ظل اختلاف محددات بيئة المراجعة دراسة تطبيقية

عبد الرحمن السيد,

البراشي

2024

المجلة العلمية للدراسات والبحوث المالية والتجارية

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Section: ‫أتعاب‬ ‫أن‬ ‫وثانيهما،‬ ‫اجعة‬ ‫المر‬ ‫عملية‬ ‫يادة‬ ‫ز‬ ‫ا...unclassified

القيود المالية وأثرها على تسوق رأي المراجع في ظل اختلاف محددات بيئة المراجعة دراسة تطبيقية

عبد الرحمن السيد,

البراشي

2024

المجلة العلمية للدراسات والبحوث المالية والتجارية

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“…Studies on the determinants of audit hours have shown that auditors assess corporate complexity and inherent risk to determine audit efforts [39,40]. Previous studies on audit hours mainly focused on understanding the factors that determine audit hours.…”

Section: Audit Risk and Audit Hoursmentioning

confidence: 99%

“…Previous studies on audit hours mainly focused on understanding the factors that determine audit hours. The variables such as total assets of the auditee, listing status, the ratio of accounts receivables and inventories in total assets, debt ratio, auditor size, and inherent risks, are the main determinants of audit hour increases [40][41][42]. Bell et al (2001) [43] confirm that high audit hours positively correlate with high audit risk, implying that increased audit hours offset the high audit risk.…”

Section: Audit Risk and Audit Hoursmentioning

confidence: 99%

Environmental Responsibility, Social Responsibility, and Governance from the Perspective of Auditors

Lee

Kim²,

Kim

2022

IJERPH

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This study examined the relationship between ESGs and the audit hours of 3010 Korean stock-listed firms from 2014 to 2019. The Korean Corporate Governance Service assigns ratings to each firm based on ESG performance. We discover that auditors exert more effort auditing companies that prioritize ESGs. Additionally, we evaluated whether the CEO’s competency level influences the relationship between ESGs and the total amount of time spent auditing the company. We observed that auditors spend less time auditing companies with highly competent CEOs. We disaggregated the total number of audit hours by rank and verified each audit hour completed by partners, CPAs, as well as staff. Based on our research, we conclude that a firm’s ESG increases audit complexity, and increases the amount of effort exerted in the auditing process.

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“…(Trueman and Titman, 1988;DeFond and Park, 1997). (Hwang et al, 2020;Choi and Cho, 2021;Jo and Lee, 2021) (DeAngelo, 1981;Watts and Zimmerman, 1978;Jiambalvo, 1994, Kwon et al, 2006Choi, 2007;Shin, 2007;Yoon, 2001;Ki and Kim, 2010)…”

mentioning

confidence: 99%

Factors Affecting Change in Audit Quality after COVID-19

Ahn,

Choi

2023

Korean J Financ Stud

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Amidst the COVID-19 pandemic, this study examines changes in the audit quality and reliability of financial statements. It explores the impact of increased incentives for earnings management and heightened audit risk for auditors as well as the factors influencing these changes. The key findings include a significant decline in audit quality, measured by discretionary accruals, post COVID-19. However, cases in which auditors demonstrated increased effort compared to the past did not exhibit a decline in audit quality. Moreover, the manufacturing sector has experienced a consistent and notable decrease in audit quality, and companies engaged in overseas operations or with substantial inventory assets have also faced a significant decline. This study emphasizes the need for stakeholders to remain vigilant about financial information reliability during this period of external upheaval, and offers valuable insights for potential audit procedure improvements in similar future situations.

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The Effect of Social Capital on Audit Fees, Audit Hours, and Audit Quality

Cited by 3 publications

References 0 publications

القيود المالية وأثرها على تسوق رأي المراجع في ظل اختلاف محددات بيئة المراجعة دراسة تطبيقية

القيود المالية وأثرها على تسوق رأي المراجع في ظل اختلاف محددات بيئة المراجعة دراسة تطبيقية

Environmental Responsibility, Social Responsibility, and Governance from the Perspective of Auditors

Factors Affecting Change in Audit Quality after COVID-19

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