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首页> 外文学位 >The effects of internal audit outsourcing on financial statement users' confidence in their protection from fraudulent financial reporting.
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The effects of internal audit outsourcing on financial statement users' confidence in their protection from fraudulent financial reporting.

机译：内部审计外包对财务报表用户信心十足的保护他们免受欺诈性财务报告的影响。

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摘要

The purpose of this study is to examine whether outsourcing the internal audit function enhances users' confidence in their protection from fraudulent financial reporting. Using source credibility theory, this study proposes that Big Five audit firms will be perceived as more competent and more objective than in-house internal audit departments and thus more likely to deter or detect and report fraudulent financial reporting.; A between-subjects field experiment is performed in which the internal audit arrangement is the only independent variable. This arrangement is manipulated at four levels: (1) insourcing with the internal audit department reporting to senior management; (2) insourcing with the internal audit department reporting to the audit committee; (3) outsourcing to the same Big Five firm that performs the external financial statement audit and (4) outsourcing to a Big Five firm different from the firm that performs the external financial statement audit. Dependent variables measure lenders' perceptions of the likelihood that fraud will be deterred, the likelihood that a committed fraud will be detected, and the likelihood that a detected fraud will be reported.; This study finds that bank lenders perceive a greater likelihood that fraud will be deterred when the internal audit function is outsourced to a Big Five firm than when it is performed by an internal audit department that reports to senior management. Lenders also perceive a greater likelihood that a detected fraud will be reported by a Big Five firm than by an internal audit department that reports to senior management. These findings hold whether the company outsources the internal audit to the same firm that performs the external audit or to a different Big Five firm. Findings from this study suggest that to maximize user confidence in their financial reports, companies should either outsource their internal audit functions or structure insourced internal audit departments to report to the audit committee.
机译：这项研究的目的是检查将内部审计职能外包是否可以增强用户对他们免受欺诈性财务报告的保护的信心。使用来源可信度理论，这项研究建议，五大审计公司将比内部的内部审计部门更有能力，更客观，因此更有可能威慑或侦查和报告欺诈性财务报告。进行受试者间现场试验，其中内部审计安排是唯一的独立变量。这种安排在四个层次上进行操纵：（1）与内部审计部门的内部审计部门向高级管理层汇报; （2）与内部审计部门内包并向审计委员会报告; （3）外包给执行外部财务报表审计的同一家五巨头公司，以及（4）外包给与进行外部财务报表审计的公司不同的一家五巨头公司。因变量用于衡量贷方对制止欺诈的可能性，检测到的欺诈行为的可能性以及报告检测到的欺诈行为的可能性的看法。这项研究发现，与将内部审计职能外包给五大公司相比，银行放贷者更有可能阻止欺诈行为，而不是由向高级管理层报告的内部审计部门执行欺诈行为。贷款人还认为，与向高级管理层报告的内部审计部门相比，五大公司将报告发现的欺诈行为的可能性更大。这些发现表明，公司是将内部审计外包给执行外部审计的同一家公司，还是外包给另一家五大公司。这项研究的结果表明，为了最大程度地提高用户对其财务报告的信心，公司应该外包其内部审计职能，或者组织内部审计部门来向审计委员会报告。

著录项

  • 作者

    James, Kevin Lamont.;

  • 作者单位

    The University of Tennessee.;

  • 授予单位 The University of Tennessee.;
  • 学科 Business Administration Accounting.
  • 学位 Ph.D.
  • 年度 2000
  • 页码 75 p.
  • 总页数 75
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 财务管理、经济核算;
  • 关键词

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