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Does Industry-level Information Affe...
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University of Arkansas.
Does Industry-level Information Affect Auditors' Assessment of Client-level Risk?
紀錄類型:
書目-語言資料,手稿 : Monograph/item
正題名/作者:
Does Industry-level Information Affect Auditors' Assessment of Client-level Risk?/
作者:
Rosser, David.
面頁冊數:
1 online resource (101 pages)
附註:
Source: Dissertation Abstracts International, Volume: 79-01(E), Section: A.
Contained By:
Dissertation Abstracts International79-01A(E).
標題:
Accounting. -
電子資源:
click for full text (PQDT)
ISBN:
9780355138160
Does Industry-level Information Affect Auditors' Assessment of Client-level Risk?
Rosser, David.
Does Industry-level Information Affect Auditors' Assessment of Client-level Risk?
- 1 online resource (101 pages)
Source: Dissertation Abstracts International, Volume: 79-01(E), Section: A.
Thesis (Ph.D.)
Includes bibliographical references
This study investigates auditors' consideration of industry-level information in their assessment of client-level risk. Auditing standards suggest that industry-level information is likely to be important in the assessment of client-level risk, but the standards provide few specifics about how auditors should use industry-level information in the risk assessment process. I argue that industry norms serve as a benchmark for evaluating the risk of the client and that deviations from industry norms could indicate increased audit risk. I create measures that capture the extent to which clients deviate from industry norms using proxies for client-level risk factors. In my primary tests, I investigate whether auditors respond to these measures of deviation from industry norms and whether these measures are associated with adverse audit outcomes. I find consistent evidence of a positive relation between these measures and audit fees, suggesting that auditors identify and respond to deviations from industry norms. I find limited evidence of a relation between these measures and the likelihood of misstatement, suggesting that auditors' response to deviations from industry norms is generally appropriate. In subsequent tests, I consider whether auditors' response to deviations from industry norms varies by auditor type. I find that Big Four auditors and industry specialist auditors are more responsive to deviations from industry norms than non-Big Four and non-specialist auditors. Consistent with this, I also find some evidence that deviations from industry norms for certain risk factors are more strongly associated with adverse outcomes for non-Big Four or non-specialist auditors relative to Big Four or specialist auditors. My findings should be of interest to auditors, regulators, and market participants because they suggest that identifying and responding to industry-level information when assessing client-level risk is an important component of effective audit risk assessment.
Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018
Mode of access: World Wide Web
ISBN: 9780355138160Subjects--Topical Terms:
561166
Accounting.
Index Terms--Genre/Form:
554714
Electronic books.
Does Industry-level Information Affect Auditors' Assessment of Client-level Risk?
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University of Arkansas
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This study investigates auditors' consideration of industry-level information in their assessment of client-level risk. Auditing standards suggest that industry-level information is likely to be important in the assessment of client-level risk, but the standards provide few specifics about how auditors should use industry-level information in the risk assessment process. I argue that industry norms serve as a benchmark for evaluating the risk of the client and that deviations from industry norms could indicate increased audit risk. I create measures that capture the extent to which clients deviate from industry norms using proxies for client-level risk factors. In my primary tests, I investigate whether auditors respond to these measures of deviation from industry norms and whether these measures are associated with adverse audit outcomes. I find consistent evidence of a positive relation between these measures and audit fees, suggesting that auditors identify and respond to deviations from industry norms. I find limited evidence of a relation between these measures and the likelihood of misstatement, suggesting that auditors' response to deviations from industry norms is generally appropriate. In subsequent tests, I consider whether auditors' response to deviations from industry norms varies by auditor type. I find that Big Four auditors and industry specialist auditors are more responsive to deviations from industry norms than non-Big Four and non-specialist auditors. Consistent with this, I also find some evidence that deviations from industry norms for certain risk factors are more strongly associated with adverse outcomes for non-Big Four or non-specialist auditors relative to Big Four or specialist auditors. My findings should be of interest to auditors, regulators, and market participants because they suggest that identifying and responding to industry-level information when assessing client-level risk is an important component of effective audit risk assessment.
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