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首页> 外文期刊>Journal of Financial Economic Policy >The effect of changing fiscal year-ends on audit fees and audit quality
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The effect of changing fiscal year-ends on audit fees and audit quality

机译：改变财政年度的影响对审计费和审计质量

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摘要

Purpose - This study aims to extend recent research analyzing the effect of auditor busyness on audit quality. Specifically, this study explores the effect on audit quality of a change of fiscal year-end to or from an audit firm's busy period. Design/methodology/approach - Empirical archival. Findings - When firms change their fiscal year-end to a period when the auditor is less busy, client firms are rewarded with lower audit fees and auditors are rewarded with a reduction in required effort. This study finds no difference in the level of audit quality after a change in fiscal year-end. Practical implications - There are significant implications for audit firms as they may gain cost advantages by successfully promoting off-season fiscal year-ends, and reduce the negative effect on employees associated with "busy season" stress. Similarly, client firms may find that audit costs are reduced when they adopt a less "busy" fiscal year-end. Social implications - These results have policy implications for regulators because regulators often dictate the fiscal year-end for certain industries or traded securities. Such dictates may thus introduce inefficiencies into the market for audit services. Originality/value - These results should guide regulators in their decisions to dictate fiscal year-ends and firms in their choice of reporting periods.
机译：目的 - 本研究旨在扩展最近的研究，分析了审计师忙对审计质量的影响。具体而言，这项研究探讨了对财政年度变更到审计公司繁忙时期的审计质量的影响。设计/方法/方法 - 经验档案。调查结果 - 当企业在审计员繁忙的时间内改变其财政年度到期时，客户公司获得奖励，审计费用较低，审计师因要求减少所需的努力而得到奖励。本研究在财政年度变化后发现审计质量水平没有差异。实际意义 - 审计公司对审计公司有重大影响，因为它们可能通过成功促进淡季财政年终而获得成本优势，并降低与“繁忙季节”压力相关的员工的负面影响。同样，客户公司可能会发现当他们采用较少“繁忙”的财政年度时，审计成本减少。社会影响 - 这些结果对监管机构产生了政策影响，因为监管机构经常决定某些行业或交易证券的财政年度。因此，这种决定可能会导致审计服务市场的低效率。原创性/价值 - 这些结果应该指导监管机构决定决定财政年底和公司在其选择期间的选择。

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