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Do industry specialist auditors enhance financial reporting quality? A comparative study of the mandatory adoption of IFRS in the European Union.

机译：行业专业审计师会提高财务报告质量吗？欧盟强制采用国际财务报告准则的比较研究。

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摘要

This study investigates whether industry specialist auditors add quality to their clients' audited financial statements under the principles-based International Financial Reporting Standards (IFRS) when compared to non-specialists. It is likely that auditor experience and knowledge plays a more important role in evaluating the overall quality when principles-based IFRS standards are in effect. This study examines the effect of adopting a principles-based standard on the accounting quality of both industry specialist and non-specialist clients and whether joint EU and country industry specialist auditors add additional value relative to auditors that are deemed either EU or country industry specialists only. I also examine if the gap between local gap and IFRS affects accounting quality.;The results suggest that the mandatory adoption of IFRS positively affected accounting quality among firms in the European Union countries. This positive effect is equal to between 7 to 9 percent of pre-tax earnings of non-specialist clients. The results show that Country industry specialist clients still provides high accounting quality relative to non-specialists clients in post-adoption period. The gap difference in accounting quality between the country industry specials and non-specialist is decreased from the pre-and post-adoption period. However, the EU industry specialist clients experience a positive effect with the adoption of IFRS. The results suggest that countries with different level of GAAP difference experience different effect on accounting quality with the mandatory adoption of IFRS. While countries with small gap differences benefit from the adoption of IFRS, the EU industry specialist model suggests that countries with large GAAP difference experience the greatest benefit. The results further find that different classification of industry specialist provides different levels of accounting quality. Country only industry specialist clients provide the highest level of accounting quality. EU and country and EU only clients experience positive effects with the mandatory adoption of IFRS and provide similar accounting quality as non-specialist clients. The results of this study are highly relevant, not only in light of the recent waves of IFRS adoption, but also in light of the recent audit reforms in Europe, which include rules that address mandatory audit rotation, dual audits, and market concentration.
机译：这项研究调查了与非专家相比，行业专家审计师是否在基于原则的国际财务报告准则（IFRS）下为客户的经审计财务报表增加了质量。当基于原则的IFRS标准生效时，审计师的经验和知识很可能在评估整体质量中发挥更重要的作用。这项研究研究了采用基于原则的标准对行业专家和非专家客户的会计质量的影响，以及欧盟和国家行业联合审计师相对于仅被视为欧盟或国家行业专家的审计师而言是否增加了附加价值。 。我还研究了局部差异与IFRS之间的差异是否会影响会计质量。结果表明，强制采用IFRS会积极影响欧盟国家公司之间的会计质量。这种积极影响相当于非专业客户税前收入的7％至9％。结果表明，在采用之后，与非专业客户相比，乡村行业专业客户仍然提供较高的会计质量。从采用前和采用后的时期开始，乡村行业专业人士和非专业人士之间的会计质量差距有所减小。但是，采用IFRS的欧盟行业专家客户会产生积极的影响。结果表明，在采用公认会计准则的情况下，具有不同公认会计准则差异的国家对会计质量的影响不同。尽管差异较小的国家受益于IFRS的采用，但欧盟行业专家模型表明，GAAP差异较大的国家受益最大。结果还发现，行业专家的不同分类提供了不同级别的会计质量。仅限国家/地区的行业专家客户可提供最高水平的会计质量。欧盟以及国家和只有欧盟的客户在强制采用IFRS方面会产生积极的影响，并提供与非专业客户相似的会计质量。这项研究的结果非常相关，不仅考虑到最近采用IFRS的浪潮，而且考虑到欧洲最近的审计改革，其中包括涉及强制性审计轮换，双重审计和市场集中度的规则。

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  • 作者

    Vega, Jose G., III.;

  • 作者单位

    The University of Texas at San Antonio.;

  • 授予单位 The University of Texas at San Antonio.;
  • 学科 Business Administration Accounting.
  • 学位 Ph.D.
  • 年度 2014
  • 页码 137 p.
  • 总页数 137
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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