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مشخصات این مقاله :
عنوان مقاله :
Fee pressure and audit quality
ترجمه فارسی عنوان :
فشار هزینه و کیفیت حسابرسی
سال انتشار : 2014
متعلق به مجله یا ژورنال : حسابداری، سازمانها و جامعه (Accounting, Organizations and Society)
تعداد صفحات: 17
شماره پروژه: 5013
This study investigates the association of audit fee pressure with an inverse measure of audit quality, misstatements in audited data, during the recent recession. Fee pressure in a year is measured as the difference between benchmark ‘‘normal’’ audit fees and actual audit fees. We find fee pressure is positively and significantly associated with accounting misstatements in 2008, the center of the recession. Our results suggest that auditors made fee concessions to some clients in 2008, and that fee pressure was associated with reduced audit quality in that year.
مقدمه این مقاله :
We investigate the existence of downward audit fee pressure, and the consequences of that fee pressure on audit quality, during the economic downturn that is often referred to as the ‘‘Great Recession’’. The Recession began in the U.S. in December of 2007 and officially ended in June of 2009 (NBER, 2010). It was longer than any other sinceWorld War II, and had more severe negative effects on gross domestic product, private sector jobs, and retail sales than preceding recessions. With regard to auditors, the severity of the Recession likely increased misstatement risk due to reduced client profitability and potential asset impairments. During and after the Recession, regulators repeatedly expressed concerns that audit fee pressure from clients could reduce audit effort and thus affect audit quality.1 For example, Daniel Goelzer, acting chairman of the Public Company Accounting Oversight Board (PCAOB), warned audit firms that although clients expect auditors to share the economic pain by agreeing to fee reductions, the PCAOB would be closelywatching to see whether the fee pressure tempted audit firms to ease up on the rigor of audits (Goelzer, 2010). SEC chief accountant James Kroeker emphasized auditors shouldn’t even consider curtailing necessary audit work as a way to cope with falling revenue (Kroeker, 2010).
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