南方科技大学知识苑(SUSTech KC): Auditors’ sensitivity to business risk under business risk auditing

题名	Auditors’ sensitivity to business risk under business risk auditing
作者	Shen，Huihui 1; Wu，Liansheng2 ; Zezhong Xiao，Jason 3
通讯作者	Wu，Liansheng
发表日期	2023
DOI	10.1016/j.jaccpubpol.2023.107113
发表期刊	Journal of Accounting and Public Policy 影响因子和分区
ISSN	0278-4254
EISSN	1873-2070
卷号	42 期号:6
摘要	This study uses Chinese data and a difference-in-differences design to investigate the effect of the adoption of business risk auditing (BRA) on auditors’ sensitivity to business risk. We find that BRA adoption has an incremental positive effect on the relationship between business risk and audit hours in non-state-owned enterprises (NSOEs) but not in state-owned enterprises (SOEs). This result suggests that BRA increases auditors’ sensitivity to business risk in NSOEs. This effect is more pronounced when a client firm has a more complex business or the auditor is a non-Big10 domestic audit firm. The results of further tests show that an increase in audit hours due to BRA adoption results in an improvement in audit quality in NSOEs but not in SOEs. In addition, BRA adoption also has an incremental positive effect on the relationship between business risk and audit fees in NSOEs but not in SOEs.
关键词	Audit effort Audit fee Audit quality Business risk auditing
相关链接	[Scopus记录]
收录类别	SSCI
语种	英语
学校署名	通讯
资助项目	National Natural Science Foundation of China[71932001] ; Multi-year research grant at the University of Macau[MYRG2022-00112-FBA] ; Project of Cultivation for Young Top-motch Talents of Beijing Municipal Institutions[BPHR202203168] ; Special Research Fund of Beijing for Capital University of Economics and Business[ZD202104]
WOS研究方向	Business & Economics ; Public Administration
WOS类目	Business, Finance ; Public Administration
WOS记录号	WOS:001128765600001
出版者	ELSEVIER SCIENCE INC
ESI学科分类	ECONOMICS BUSINESS
Scopus记录号	2-s2.0-85164366202
来源库	Scopus
引用统计	被引频次[WOS]：1
成果类型	期刊论文
条目标识符	http://sustech.caswiz.com/handle/2SGJ60CL/560243
专题	南方科技大学
作者单位	1.Capital University of Economics and Business,China 2.Southern University of Science and Technology,China 3.University of Macau,China
通讯作者单位	南方科技大学
推荐引用方式 GB/T 7714	Shen，Huihui,Wu，Liansheng,Zezhong Xiao，Jason. Auditors’ sensitivity to business risk under business risk auditing[J]. Journal of Accounting and Public Policy,2023,42(6).
APA	Shen，Huihui,Wu，Liansheng,&Zezhong Xiao，Jason.(2023).Auditors’ sensitivity to business risk under business risk auditing.Journal of Accounting and Public Policy,42(6).
MLA	Shen，Huihui,et al."Auditors’ sensitivity to business risk under business risk auditing".Journal of Accounting and Public Policy 42.6(2023).