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The impact of auditor-client relationships on the reversal of first-time audit qualifications

机译：审计师与客户之间的关系对首次审计资格撤销的影响

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Purpose – To examine whether auditor-client relationships have an effect on the decision by an auditor to remove an audit qualification. Design/methodology/approach – The paper tracks the event history of a sample of firms from the issuance of a first time audit qualification for going concern and non-going concern contingencies (initial qualification issued between 1983 and 1987, all pre Statement of Auditing Standard (SAS) 58) to the issuance of a clean opinion (up through 1995 when SAS 79 was issued). Attachment theory provides a theoretical framework for the variables analyzed and discrete time survival analysis is used as the statistical method in the analysis so as to evaluate each company year from the initial unclean opinion to the year a clean opinion is issued. Findings – It is found that interpersonal and interorganizational attachment has a significant impact on those opinion decisions that require more auditor judgment (i.e. going concern). Originality/value – This study examines the linkage between auditor tenure and audit quality in a broader context than has been examined to date. Using attachment theory for the foundation, auditor tenure can be viewed as but one measure of the attachment between auditors and clients. In this study, a number of measures of both interpersonal and interorganizational attachment between auditors and clients are included. Further, auditor opinion judgments are examined as a determinant of auditor quality. Finally, discrete-time survival analysis is employed which allows the tracking of the entire event history from initial qualification to removal of the qualification, something not possible with most standard statistical techniques.
机译：目的–检查审核员与客户之间的关系是否对审核员取消审核资格的决定有影响。设计/方法/方法–该文件跟踪了从首次发行持续经营和非持续经营突发事件审计资格（1983年至1987年之间发布的初始资格，所有审计准则的预先声明）中样本公司的事件历史（SAS）58）（发布至1995年SAS 79发行之前）。依恋理论为所分析的变量提供了理论框架，离散时间生存分析被用作分析中的统计方法，以便评估从最初的不清洁意见到发布清洁意见的年份的每个公司年度。调查结果–发现人际关系和组织间依恋对那些需要更多审计师判断（即持续经营）的意见决策有重大影响。独创性/价值–这项研究在比迄今为止所研究的更广泛的背景下，研究了审计师任期与审计质量之间的联系。使用依恋理论作为基础，审计师任期可以看作是审计师与客户之间依恋的一种度量。在这项研究中，包括了审计员与客户之间人际关系和组织间依恋的多种措施。此外，审核员的意见判断是审核员质量的决定因素。最后，采用离散时间生存分析，该跟踪分析可以跟踪从初始资格到资格取消的整个事件历史记录，这是大多数标准统计技术无法做到的。

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