Calidad de auditoría y efectividad del comité de auditoría: evidencia empírica de mercados emergentes
Main Article Content
Keywords
Calidad de la auditoría, Eficacia del comité de auditoría, Omán
Resumen
Este estudio tiene como objetivo descubrir cómo la eficacia del comité de auditoría (AC) afecta la calidad de la auditoría (AQ). Se emplea la regresión logística para examinar la hipótesis de la investigación. El presente estudio recopila datos de 773 observaciones del año de la empresa obtenidas de los informes anuales de las empresas que cotizan en la Bolsa de Valores de Mascate (MSE). Los datos cubren el período de 2010 a 2019. De acuerdo con la perspectiva complementaria, los hallazgos de este estudio indican una relación positiva estadísticamente significativa entre la efectividad de la CA y la calidad de las auditorías. Además, este estudio reveló que la experiencia contable del director ejecutivo (CEO) no sirvió como moderador para influir en la conexión entre la eficacia del comité de auditoría y la calidad de la auditoría. Este estudio aporta implicaciones tanto prácticas como teóricas a la literatura sobre la efectividad de AC y AQ. Los resultados tienen implicaciones sustanciales para las empresas, los reguladores, los académicos y los accionistas, específicamente en el entorno omaní, como parte del panorama de los mercados emergentes asiáticos.
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Referencias
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Aguinis, H. and Stone-Romero, E.F. (1997). Methodological artifacts in moderated multiple regression and their effects on statistical power. Journal of Applied Psychology, 82(1), 192-206.
Aljaaidi, K. S., Abidin, S. B., & HASSAN, W. K. (2021). Audit fees and audit quality: Evidence from Gulf Cooperation Council Region. AD-minister, (38), 121-159.
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Al-Ajmi, J. (2009). Audit firm, corporate governance and audit quality: evidence from Bahrain. Advances in Accounting, 25(1), 64–74.
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Alareeni, B. A. (2018). The associations between audit firm attributes and audit quality-specific indicators: A meta-analysis. Managerial Auditing Journal, 31(1), 6-43.
Alawaqleh, Q. A., Almasria, N. A., & ALSAWALHAH, J. M. (2021). The effect of board of directors and CEO on audit quality: Evidence from listed manufacturing firms in Jordan. The Journal of Asian Finance, Economics and Business, 8(2), 243-253.
Al-Qadasi, A., Baatwah, S. R., & Omer, W. K. (2023). Audit fees under the COVID-19 pandemic: evidence from Oman. Journal of Accounting in Emerging Economies, (ahead-of-print).
Altarawneh, M., Shafie, R., & Ishak, R. (2020). CEO characteristics: A literature review and future directions. Academy of Strategic Management Journal, 19(1), 1-10.
Al-taee, S. H. H., & Flayyih, H. H. (2022). The impact of the audit committee and audit team characteristics on the audit quality: Mediating impact of effective audit process. International journal of economics and finance studies, 14(03), 249-263.
Alzeban, A. (2020). The impact of audit committee, CEO, and external auditor quality on the quality of financial reporting. Corporate Governance: The International Journal of Business in Society, 20(2), 263-279.
Ashafoke, T., Dabor, E., & Ilaboya, J. (2021). Do CEO characteristics affect financial reporting quality? An empirical analysis. Acta Universitatis Danubius. Œconomica, 17(1).
Asiriuwa, O., Aronmwan, E. J., Uwuigbe, U., & Uwuigbe, O. R. (2018). Audit committee attributes and audit quality: a benchmark analysis. Business: Theory and Practice, 19, 37-48.
Baatwah, S. R. (2022). Key audit matters and big4 auditors in Oman: a quantile approach analysis. Journal of Financial Reporting and Accounting. (ahead-of-print).
Baatwah, S. R., & Al-Qadasi, A. A. (2020). Determinants of outsourced internal audit function: a further analysis. Eurasian Business Review, 10(4), 629-659.
Baatwah, S. R., Al-Ebel, A. M., & Amrah, M. R. (2019). Is the type of outsourced internal audit function provider associated with audit efficiency? Empirical evidence from Oman. International Journal of Auditing, 23(3), 424-443. doi:10.1111/ijau.12170
Baatwah, S. R., Al-Qadasi, A. A., & Al-Ebel, A. M. (2020). Religiosity at the top: does it interact with accounting expertise to limit real earnings management?. Managerial Auditing Journal, 35(9), 1343-1377.
Baatwah, S. R., Salleh, Z., & Ahmad, N. (2014). What is known about audit quality in Oman? An empirical investigation. Wrking paper.
Baatwah, S. R., Salleh, Z., & Ahmad, N. (2015). CEO characteristics and audit report timeliness: do CEO tenure and financial expertise matter?. Managerial Auditing Journal, 30(8/9), 998-1022.
Baatwah, S. R., Salleh, Z., & Ahmad, N. (2018). High-quality auditors vs. high-quality audit: the reality in Oman. Afro-Asian Journal of Finance and Accounting, 8(3), 209-236.
Baatwah, S. R., Omer, W. K. H., & Aljaaidi, K. S. (2022). Does the expertise of outsourced IAF providers affect audit efficiency? Empirical evidence from an emerging market. Pacific Accounting Review, 34 (2), 249–273.
Beisland, L. A., Mersland, R., & Strøm, R. Ø. (2015). Audit quality and corporate governance: evidence from the microfinance industry. International Journal of Auditing, 19(3), 218-237.
Bhattacharya, A., & Banerjee, P. (2020). An empirical analysis of audit pricing and auditor selection: evidence from India. Managerial Auditing Journal, 35(1), 111-151.
Boubaker, S., Gounopoulos, D. & Rjiba, H. (2019). Annual report readability and stock liquidity. Financial Markets, Institutions and Instruments, 28 (2), 159-186.
Carcello, J. V., Hermanson, D. R., Neal, T. L., & Riley Jr, R. A. (2002). Board characteristics and audit fees. Contemporary accounting research, 19(3), 365-384.
Chen, K. Y., & Zhou, J. (2007). Audit Committee, Board Characteristics, and Auditor Switch Decisions by Andersen's Clients. Contemporary Accounting Research, 24(4), 1085-1117.
Corten, M., Steijvers, T., Lybaert, N., & Coeckelbergs, C. (2021). The influence of the CEO on auditor choice in private firms: An interplay of willingness and ability. Sustainability, 13(12), 6710.
Cottell, P.G., & Rankin, L. J. (1988). Do audit committees bias auditor selection? Akron Business and Economic Review, 19(4), 87-103.
DeAngelo, L.E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183-199.
DeFond, M. & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58 (2/3), 275-326.
DeZoort, F. T., Hermanson, D. R., Archambeault, D. S., & Reed, S. A. (2002). Audit committee effectiveness: A synthesis of the empirical audit committee literature. Journal of Accounting Literature, 21, 38-75.
Dezoort FT, Salterio SE (2001) The effects of corporate governance experience and financial reporting and audit knowledge on audit committee members’ judgments. Auditing: A Journal of Practice & Theory 20 (2): 31-47. https://doi.org/10.2308/ aud.2001.20.2.31.
Fama, E. F. (1980). Agency problems and the theory of the firm. The Journal of Political Economy, 88(2), 288-307.
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. Journal of Law and Economics, 26(2), 301-325.
Fan, J. P., & Wong, T. J. (2005). Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia. Journal of accounting research, 43(1), 35-72.
Gibbins, M., McCracken, S. A., & Salterio, S. E. (2007). The chief financial officer's perspective on auditor‐client negotiations. Contemporary Accounting Research, 24(2), 387-422.
Gow, I. D., Ormazabal, G., & Taylor, D. J. (2010). Correcting for cross-sectional and time-series dependence in accounting research. Accounting Review, 85(2), 483-512. https://doi.org/10.2308/accr.2010.85.2.483
Gray, G.L., Turner, J.L., Coram, P. & Mock, T. (2011). Perceptions and misperceptions regarding the unqualified auditor’s report by financial statement preparers, users, and auditors. Accounting Horizons, 25 (4), 659-684.
Gujarati, D. N. (2003). Basic Econometrics. 4th. New York:McGraw-Hill.
Hay, D. (2013). Further evidence from meta-analysis of audit fee research. International Journal of Auditing, 17, (2), 162–76.
Hay, D., Knechel, W. R. & Ling, H. (2008). Evidence on the impact of internal control and corporate governance on audit fees. International Journal of Auditing, 12, (1), 9–24.
Hay, D., Knechel, W. R. & Wong, N. (2006). Audit fees: A meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research, 23 (1), 141–91.
Habbash M (2010) The effectiveness of corporate governance and external audit on constraining earnings management practices in UK: Doctoral thesis. Durham University. http://etheses.dur.ac.UK/448/.
Ho, W. K., Hock, Y., & Kueng, K. C. (2017). Corporate governance quality and audit quality in Malaysia. SHS Web of Conferences, 34, 1-10. DOI: 10.1051/shsconf/20173404003
Hope, O.-K., Kang, T., Thomas, W. & Yoo, Y.K. (2008). Culture and auditor choice: A test of the secrecy hypothesis. Journal of Accounting & Public Policy, 27, (5), 357–73.
Hu, N., Huang, R., Li, X., & Liu, L. (2017). The impact of CEOs’ accounting backgrounds on earnings management and conservatism. Journal of Centrum Cathedra, 10(1), 4-24.
Huang HW, Rose-Green E, Lee CC (2012) CEO age and financial reporting quality. Account Horizons. https://doi.org/10.2308/acch-50268
Husnin, A. I., Nawawi, A., & Salin, A. S. A. P. (2016). Corporate governance and auditor quality–Malaysian evidence. Asian Review of Accounting, Asian Review of Accounting, 24 (2), 202-230.
Husaini, H., Saiful., & Ilyas, F. (2019). The substitution role of audit committee effectiveness and audit quality in explaining audit report lag. Acc. Fin. Review, 4(1), 28-37.
Idris, M. I., Abu Siam, Y. I., & Ahmad, A. L. (2018). The impact of external auditor size on the relationship between audit committee effectiveness and earnings management. Investment Management and Financial Innovations, 15(3), 122-130. doi:10.21511/imfi.15(3).2018.10
Ika, S.R., & Ghazali, M.N.A. (2012).Audit committee effectiveness and timeliness of reporting: Indonesian evidence, Managerial Auditing Journal, 27(4), 403-424.
Janjarasjit, S., Uthayapong, T., & Adthajak, P. (2023). Corporate Governance and Audit Quality in Thailand. In Prosiding International Conference on Sustainable Innovation (ICoSI) 3, (2), 54-60).
Jizi, M., & Nehme, R. (2018). Board monitoring and audit fees: the moderating role of CEO/chair dual roles. Managerial Auditing Journal, 33(2), 217-243.
Kane, G., & Velury, U. (2004). The role of institutional ownership in the market for auditing services: An empirical investigation. Journal of Business Research 57(9), 976-983. DOI:10.1016/S0148-2963(02) 00499-X.
Kalelkar, R., & Khan, S. (2016). CEO financial background and audit pricing. Accounting Horizons, 30(3), 325-339.
Khasharmeh, H. A. and Aljifri, K. (2010). The timeliness of annual reports in Bahrain and the United Arab Emirates: An empirical comparative study. The International Journal of Business and Finance Research, 4(1), 51-71.
Krishnan J (2005). Audit committee quality and internal control: an empirical analysis. -The Accounting Review 80 (2): 649-675. https://doi.org/10.2308/accr.2005.80.2.649
Li J, Mangena M, Pike R (2012). The effect of audit committee characteristics on intellectual capital disclosure. The British Accounting Review 44 (2012): 98-110. https://doi. org/10.1016/j.bar.2012.03.003
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dic 21, 2024
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Omer, W. K. H. (2024). Calidad de auditoría y efectividad del comité de auditoría: evidencia empírica de mercados emergentes. AD-Minister, (44), 68–84. https://doi.org/10.17230/ Ad-minister.44.4
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Waddah Kamal Hassan Omer, Northern Border University
Departamento de Ciencias de la Administración, Facultad de Ciencias Aplicadas, Universidad de la Frontera Norte, Turaif, Arabia Saudí, y Departamento de Contabilidad, Facultad de Ciencias Administrativas, Universidad de Adén, Adén, Yemen, Correo electrónico: waddah.omer@nbu.edu.sa waddahkam@yahoo. es ORCID: https://orcid.org/0000-0001-9777-7497
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