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首页> 外文期刊>Journal of accounting, auditing & finance >Auditor-Provided Lobbying Service and Audit Quality
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Auditor-Provided Lobbying Service and Audit Quality

机译：审核员提供的游说服务和审核质量

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摘要

Regulators and the public have expressed concerns about accounting firms lobbying politicians and regulators on behalf of their own audit clients because it could pose an advocacy threat to auditor independence. In this study, we examine whether these lobbying activities by accounting firms are associated with their clients’ audit quality. As required disclosures of lobbying activities under the Lobbying Disclosure Act are very limited, we construct a proxy to capture auditor lobbying on behalf of audit clients. Using our proxy for lobbying, we find that perceived audit quality (measured using earnings response coefficients) is negatively related to lobbying. However, we fail to find that actual audit quality is lower for these clients (measured as the propensity to restate earnings, propensity to issue a going-concern opinion, and discretionary accruals). Our findings suggest that investors perceive auditors’ lobbying for clients’ political interests as harmful to audit quality but that these concerns do not appear to materialize in the financial statements. Similar to the literature on other nonaudit services, our evidence suggests that reputation concerns and litigation risk provide enough incentive for auditors to maintain their independence in the presence of an advocacy threat to auditor independence.
机译：监管机构和公众对会计师事务所代表自己的审计客户游说政客和监管机构表示担忧，因为这可能对倡导者独立性构成威胁。在这项研究中，我们检查了会计师事务所的这些游说活动是否与客户的审计质量有关。由于根据《游说披露法》要求进行的游说活动的披露非常有限，我们构建了一个代理来代表审计客户捕获审计员的游说。使用我们的代理进行游说，我们发现感知的审计质量（使用收益响应系数来衡量）与游说负相关。但是，我们没有发现这些客户的实际审计质量较低（衡量为重述收益的倾向，发表持续关注的倾向和酌情应计制）。我们的发现表明，投资者认为审计师为客户的政治利益进行游说会损害审计质量，但这些担忧在财务报表中似乎没有体现。与其他非审计服务的文献相似，我们的证据表明，声誉方面的担忧和诉讼风险为审计师在主张对审计师独立性的威胁时保持其独立性提供了足够的动力。

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