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Toward an Archival Measure of the Likelihood of Auditor–Client Management Negotiation: An Exploration of the Audit Lag Measures Conjecture*.
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- Author(s): Luo, Yan1 (AUTHOR); Salterio, Steven E.2 (AUTHOR)
- Source:
Accounting Perspectives. Mar2021, Vol. 20 Issue 1, p109-143. 35p.- Subject Terms:
- Source:
- Additional Information
- Abstract: Salterio (2012) hypothesized that adaptations of an audit efficiency measure, audit report lag (the length of time between the financial statement year‐end date and the auditor's report date), could provide measures of underlying auditor–client management (ACM) negotiation likelihood. Salterio argued that these measures would enable archival researchers to examine issues that heretofore were the exclusive domain of experimental and field researchers. Using an audit report lag measure and a measure of abnormal audit report lag lags (the residual based on audit report lag determinants model), we show that a larger lag is associated with higher audit fees after controlling for other known determinants of audit fees. We also show that larger lags are associated with higher levels of discretionary accruals—that is, lower accrual quality. Based on our findings, we suggest that there is support for Salterio's hypothesis that audit report lags and abnormal audit report provide valid archival proxies for the differences in year‐end ACM negotiation likelihood. We suggest that this proxy will allow researchers to study issues related to published accounting numbers in light of whether negotiations are likely to have occurred in addition to providing regulators and others the means to determine what clients of audit firms are more likely to have different types of ACM relationships. [ABSTRACT FROM AUTHOR]
- Abstract: Résumé: Vers une mesure documentaire de la probabilité de négociations auditeur‐client : Exploration de la conjecture des mesures du délai d'audit Salterio (2012) a posé l'hypothèse selon laquelle des ajustements à une mesure de l'efficacité de l'audit, soit le délai d'audit (le temps écoulé entre la date de la fin de l'exercice financier et la date du rapport d'audit), pourraient fournir des mesures de la probabilité sous‐jacente de négociations entre l'auditeur et le client. Salterio a avancé que ces mesures permettraient aux chercheurs documentaires d'examiner des questions qui, jusqu'à maintenant, étaient le champ exclusif des chercheurs expérimentaux ou sur le terrain. À l'aide d'une mesure des délais d'audit et d'une mesure des délais d'audit anormaux (le résidu issu de l'application du modèle des déterminants du délai d'audit), nous montrons qu'un délai plus long est associé à des frais d'audit plus élevés, après avoir pris en compte les autres déterminants connus des frais d'audit. Nous établissons aussi que des délais plus importants sont associés à des niveaux plus élevés de régularisations discrétionnaires – soit des régularisations de moindre qualité. À la lumière de nos résultats, nous suggérons qu'il y a corroboration de l'hypothèse de Salterio voulant que les délais d'audit et les délais d'audit anormaux offrent un indicateur documentaire valide pour évaluer les différences sur le plan de la probabilité de négociations auditeur‐client en fin d'exercice. Nous laissons entendre que cet indicateur permettra aux chercheurs d'étudier des questions liées aux données comptables publiées en sachant dans quelle mesure des négociations sont susceptibles d'avoir eu lieu, en plus de fournir aux organismes de réglementation et à d'autres entités une méthode pour déterminer quels clients des cabinets d'audit sont plus susceptibles d'avoir différents types de relations avec leur auditeur. [ABSTRACT FROM AUTHOR]
- Abstract: Copyright of Accounting Perspectives is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Abstract:
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