欺诈:审计师的责任还是组织文化
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摘要
由于最近几家大公司的倒闭,投资者对经过审计的财务报表的信心显著下降。由于对财务报表和广大经济体的重要意义和影响,欺诈一直是许多学者和利益相关者关注的一个重要话题。本研究考察的是审计师在发现欺诈方面的责任。考察的结果突出表明,审计实习生和富有经验的审计师之间对欺诈的感知存在差异。本研究还突出了在处理欺诈和对欺诈的看法方面的性别差异。在一定程度上,中东的外部审计师认识到了自己在发现和防止欺诈方面的责任。审计工作是相对按照既定审计标准进行的。在某些情况下,出于对自己声誉的担忧,审计师正在进行超出其责任范围的额外检验。本文满足了学者和实践工作者对资源的需求。本文表明,中东地区之所以存在欺诈,与审计师对自己责任的误解无关,而可能与企业文化和环境有关。
Because of the recent collapse of several major companies, investors' confidence in audited financial statements has decreased significantly. Fraud has been a major topic among many scholars and stakeholders due to its importance and impact on financial statements and economies at large. This study examines auditors' responsibility in fraud detection. The results of such an examination highlight the differences between the perception of fraud by audit trainees and by experienced auditors. Gender differences are also highlighted in relation to fraud procedures and perception of fraud. External auditors in the Middle East are aware, to a certain extent,of their responsibilities regarding fraud detection and prevention. Audit work is conducted in relative compliance with established auditing standards. Additional testing that is over and above their responsibilities is being done in some cases due to auditors' concerns for their reputation.This paper fulfils a resource need for academics and practitioners. It indicates that the existence of fraud in the Middle East is not linked to auditors' misunderstanding of their responsibilities, but might be attributed to the corporate culture and environment.
Because of the recent collapse of several major companies, investors' confidence in audited financial statements has decreased significantly. Fraud has been a major topic among many scholars and stakeholders due to its importance and impact on financial statements and economies at large. This study examines auditors' responsibility in fraud detection. The results of such an examination highlight the differences between the perception of fraud by audit trainees and by experienced auditors. Gender differences are also highlighted in relation to fraud procedures and perception of fraud. External auditors in the Middle East are aware, to a certain extent,of their responsibilities regarding fraud detection and prevention. Audit work is conducted in relative compliance with established auditing standards. Additional testing that is over and above their responsibilities is being done in some cases due to auditors' concerns for their reputation.This paper fulfils a resource need for academics and practitioners. It indicates that the existence of fraud in the Middle East is not linked to auditors' misunderstanding of their responsibilities, but might be attributed to the corporate culture and environment.
引文
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AL-SHAMMARI,B.,BROWN,P.AND TARCA,A.,2008.An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states.International Journal of Accounting,43,425-447.
AL-TWAIJRY,A,A.,BRIERLEY,J.A.AND GWILLIAM,D.R.,2004.An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector.Managerial Auditing Journal,197,929-944.
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BELL,T. AND CARCELLO,J.,2000.A deci sion aid for assessing the likelihood of fraudulent financial reporting.Auditing:A Journal of Practice&Theory,19,169-184.
BIERSTAKER,J.,HOUSTON,R.AND WRIGHT,A.,2006.The impact of competition on audit planning,review and performance.Journal of Accounting Literature,25,1-58.
CAHAN,S.AND ZHANG,W.,2006.After Enron:auditor conservatism and ex-Andersen clients.Accounting Review,81,49-82.
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CORAM,P.,FERGUSON,C.AND MORONEY,R.,2008.Internal audit,alternative internal audit structures and the level of misappropriation of assets fraud.Accounting&Finance,48,543-559.
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GEIGER,M.,RAGHUNANDAN,K.AND RAMA,D.,2005.Recent changes in the association between bankruptcies and prior audit opinions.Auditing:A Journal of Practice&Theory,24,21-35.
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1.http://www.aicpa.org/career/careerpaths/publicaccounting/pages/default.aspx.
2.克里斯汀·拉加德,2011年7月被任命为国际货币基金组织总裁。
ALBRECHT,S.AND ALBRECHT,C.,2004Fraud Examination&Prevention.Retrieved from http s://trove.nla.gov.au/version/45713933
ALBRECHT,S.AND HOOPES,J.,2014Why audits cannot detect all fraud.CP.A Journal,84,1 2-21.
ALBRECHT,W.S.1996.Employee fraud.Internal Auditor,5 3.26-37
ALJIFRI,K.AND KHASHARMEH,H., 2006An investigation into the suitability of the international accoun ti ng standards to the United Arab Emirates environment.International Business Review,15,505-526.
ALLEYNE,P.AND HOWARD,2005.An exp loratory study of auditors'responsibility for fraud detection in Barbados.Managerial Auditing Journal, 20,284-303.
AL-QARNI,A.,2004.The audit expectations gap in Saudi Arabia:perceptions of auditors,preparers andfinancial statement users&the role and duties of external auditors:pe rceptions of individual shareholders in Saudi stock market.PhD dissertation.University of Dundee.
AL-SHAMMARI,B.,BROWN,P.AND TARCA,A.,2008.An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states.International Journal of Accounting,43,425-447.
AL-TWAIJRY,A,A.,BRIERLEY,J.A.AND GWILLIAM,D.R.,2004.An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector.Managerial Auditing Journal,197,929-944.
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS,1987.The Commission on auditors'responsibilities:report,conclusions and recommendations(Cohen Commission).AICPA.1 114-1 21.
ANDERSEN,S.,2004.Despite More rigorous compliance programs,corporate fraud still thrives.Corporate Legal Times,1-6.
ANG,J.S.,COLE,R.A.AND LIN,J.W.,2002.Agency costs and ownership structure.The Journal of Finance,5581-106.
APOSTOLOU,N.AND CRUMBLEY,D.L.,2008.Auditors'responsibilities with respect to fraud:a possible shift?CPA Journal, 78.32.
ARNOLD,B.AND LANGE,P.D.,2004Enron:an examination of agency problems.Critical Perspectives on Accounting,15,751-765.
ASSOCIATION OF CERTIFIED FRAUD EXAMINERS,2014.Report to the nation:occupational fraud and abuse.Austin,TX.
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BAYDOUN,N.,MAGUIRE,W.,RYAN,N AND WILLETT,R., 2012.Corporate governance in five Arabian Gulf countries.Managerial Auditing Journa, 28,7-22,
BEDARD,J.C.,SIMNETT,R.AND DEVOE-TALLUTO,J,A.,2001.Auditors'consideration of fraud:how behavioral research can address the concerns of standard setters.Advances in Accounting Behavioral Research,77-101.
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BIERSTAKER,J.,HOUSTON,R.AND WRIGHT,A.,2006.The impact of competition on audit planning,review and performance.Journal of Accounting Literature,25,1-58.
CAHAN,S.AND ZHANG,W.,2006.After Enron:auditor conservatism and ex-Andersen clients.Accounting Review,81,49-82.
CAPIN,R.S.,1969.How to cope with the staff man shortage.Practical Accountant,2,18-24.
CARMICHAEL,D.R.,2004.The PCAOB and the social responsibility of independent auditor.Accounting Horizons,18,127-1 33.
CHU-HUA WU,C.,2014.Role of auditor in agency conflict and corporate governance.Chinese Management Studies,8,333-353
COATES,J.,2007.The goals and pro mi ses of Sarban es-Oxley A ct.Journal of Economic Perspective91-116.
CORAM,P.,FERGUSON,C.AND MORONEY,R.,2008.Internal audit,alternative internal audit structures and the level of misappropriation of assets fraud.Accounting&Finance,48,543-559.
DEANGELO,L.E.,1981.Auditor independence,"low balling",and disclosure regulation.Journal of Accounting and Economics,3,113-127.DOIG,A.,2006,Fraud.Cullompton,UK:Willan.
DOWNES,M.AND RUSS,G.,2005.Antecedents and consequences of failed governance:the Enron example Corporate Governance:The Inte rnational Journal of Business in Society,5,84-98.
EPSTEIN,M.J.AND GEIGER,M.A.,1994Investor views of audit as surance:recent evidence of the expectation gap Journal of Accountancy,177,69-66.
FAGERLAND,M.W.AND SANDVIK,L.,2009.The Wilcoxon-Mann-Whitney test under scrutiny.,Statistics in.Medicine,28,1487-1497.
FARRELL,B,R.AND FRANCO,J.R.,1999.The role of the auditor in the.prevention and detection of business frau d:SAS No.82,We.stern.Criminology Review,2,1-1 2.
FARRIS,G.F.,1971.A predictive study of turnove.r.Personnel Psychology,24311-3 23.
GEIGER,M.,RAGHUNANDAN,K.AND RAMA,D.,2005.Recent changes in the association between bankruptcies and prior audit opinions.Auditing:A Journal of Practice&Theory,24,21-35.
GODSELL,1992.Legal liability and the audit expectation gap.Singapore Accountant,8,25-28.
GREY,C.,1998.On being a professional in a"big six"firm.Accounting,Organizations and Society,23,569-1587.
GUAN,L.,KAMINSKI,K.A.AND WETZEL,T.S.,2008.Can investors de.tect fraud using fi n an ci al statements an exploratory study.Advances in Public Interest Accounting,1 3,17-34.
HAKIM F. AND OMRI,M.,2010.Quality of the external auditor,information asymmetry,and bid-ask spread.In te rnational Journal of Accounting&Information Management,18,5-18.
HALBOUNI,S.S.,2015.The role of auditors in preventing,detecting,and reporting fraud:the case of the United Arab Emirates(UAE).International Journal of Auditing,19,117-130.
HANIFFA,R.AND HUDAIB,M.,2007.Locating audit exp ectations gap within a cultural context:the case of Saudi Arabia.Journal of International Accounting,Auditing and Taxation,1 6179-206.
HAZZI,O.A.AND MALDAON,I.S.,2015A pilot study:vital methodological issues.Business:Theory&Practice,16,53-62.
HEALY,P.M.AND PALEPU,K.G.,2001Information asymmetry,corporate disclosure,and the capital markets:a review of the empirical disclosure literature.Journal of Accounting&Economics,31,405-440.
HEMRAJ,M.B,2004.Prevention corporate scandal s.Journal of Financial Crime,11, 268-276.
HENDRY,J.,2005.Beyond self-interest agency theory and the board in a satisfici ng world.British Jo urn al of Manage me nt,16,55-63.
HUSSAIN,M.,ISLAM,M.M.,GUNASEKARAN,A.AND MASKOOKI,K.,2002.Accounting standards and practices of financial institutions in GCC countries.Man.agerial Auditing Journal,17,350-362.
HORWATH,2015.International Financial Reporting Standards.A review of the Standards.Crowe Horwath.Can be retrieved from:http s://www.crowehorwath.net/uploadedfiles/vn/news-roo m/publications/crowe_horwath/20 1 5/ifrs%20-%20a%20review%20of%20 the%20 standards.pdf
HYNDMAN,R.J.AND KOEHLER,A.B2006.Another look at measures of forecast accu racy.International Journal of Forecasting,22(4),679-688.
JENSEN,M.C.AND MECKLING,W.H.,1976.Theory of the firm:managerial behavior,agency costs and ownership structure.Journal of Financial Economics,3,305-360.
JOHN,M.AND PRIEBE,C.E.,2007.A data-adaptive methodology for finding an optimal weighted generalized Mann-Whitney-Wilcoxon statistic.Computational Statistics and Data Analysis,51,4337-4353.
KARP,T.,2004.Learning the steps of the dance of change:improving change capabilities by integrating futures studi e.s and positi ve organi sational scholarship.Foresight,6,349-355.
KEMMERER,C.H.AND SHAWVER,T.J.,2006.Tyco:a top down approach to ethical failure.Available at SSRN:http://ssrn.com/abstract=10105 5 8
KHANAGHA,J.B.,2011.Value relevance of accounting information in the United Arab Emirates.International Journal of Economics and Financial Issues,12,33.
KIRKHAM,L.M.,1992.Integrating herstory and history in accountancy Accounting,Organizations and Society,17,287-297.
KOLLARITSCH,F.P.,1968.Job migration pattern of accounting.Ma nagement A ccounting,49,52-55.
LEVI,M.,2008.Organised fraud and organising fraud s:u npacking re.search on networks and organisation.Criminology and Criminal Justice,8,389-420.
LEVI,M.AND BURROWS,J., 2008.Measuring the impact of fraud in the UK:a conceptual and empirical journey.British Journal of Criminology,49.293-31 8.
LIN,Z.J.AND CHEN,F.,2004.An empirical study of audit"expectation gap"in the People's Republic of China.International Journal of Au.diting,8,93-1 15.
LISIC,L.L.,SILVERI,S.D.,SONG,Y.AND WANG,K.,2015.Accounting fraud,auditing,and the role of gove.rnment sanctions in China.Journal of Business Research,68,1186-1195.
LOWE,D.J.AND PANY,K.,1993.Expectations of the audit function.C.PA Journal, 63,58.
MANCINO,J.,1997.The auditor and fraud.Journal of Accountancy,18332-34.
NEHME,R.,2013.Dynamics of audit quality:behavioural approach and governance framework:UK evidence PhD dissertati on,Durham University Business School.
NEHME,R.,AL MUTAWA,A.AND JIZI,M.,2016.Dysfunctional behavior of external auditors the collision of time budget and time deadli ne evidence from a developing country.Journal of Developing Areas,50,373-388.
NIEDERLE,M.AND YESTRUMSKAS,A.H.,2008,Gender differences in seeking challenges:the role of institutions(No w13922).National Bureau of Economic Research.https://core.ac.uk/download/pdf/6606644.pdf
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1.http://www.aicpa.org/career/careerpaths/publicaccounting/pages/default.aspx.
2.克里斯汀·拉加德,2011年7月被任命为国际货币基金组织总裁。