學術產出-Periodical Articles
Article View/Open
Publication Export
-
題名 Impression Management in Public Sector Audit Proposals: Language and Fees 作者 張祐慈
Chang, Yu-Tzu
Stone, Dan N.貢獻者 會計系 關鍵詞 Audit proposals;Impression management;Audit firm strategy;Professionalism;Commercialism 日期 2021-09 上傳時間 12-Apr-2022 09:21:42 (UTC+8) 摘要 We adapt impression management theory to investigate: (1) whether governmental audit proposals include the values of ‘professionalism’ (i.e. independence and competence) and ‘commercialism’ (i.e. client cooperation, auditor trustworthiness, client satisfaction, commercial interests), and, (2) the relations of audit proposal language and contextual influences on proposed audit fees and proposal success. The results suggest that proposals accord with audit firms’ market strategies. Compared to other firms, proposals from small, non-specialist firms use more commercial language, while proposals from governmental specialist firms use more competence language. The results also suggest that the market for US public sector audits includes many low cost, low quality firms; specifically, the modal proposal (41.2%) includes high use of commercialism language and low proposed audit fees. We also find that audit firms propose higher audit fees in US states with a weak governmental internal auditing office, and, that greater use of commercial language correlates with higher rates of proposal success, but only in US states with weak governmental internal auditing functions. The finding of inter-relations between proposal language, the strength of governmental internal audit functions, and proposed fees suggests the value of considering multiple influences on the quality of the public sector financial controls. 關聯 European Accounting Review 資料類型 article DOI https://doi.org/10.1080/09638180.2021.1969260 dc.contributor 會計系 dc.creator (作者) 張祐慈 dc.creator (作者) Chang, Yu-Tzu dc.creator (作者) Stone, Dan N. dc.date (日期) 2021-09 dc.date.accessioned 12-Apr-2022 09:21:42 (UTC+8) - dc.date.available 12-Apr-2022 09:21:42 (UTC+8) - dc.date.issued (上傳時間) 12-Apr-2022 09:21:42 (UTC+8) - dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/139875 - dc.description.abstract (摘要) We adapt impression management theory to investigate: (1) whether governmental audit proposals include the values of ‘professionalism’ (i.e. independence and competence) and ‘commercialism’ (i.e. client cooperation, auditor trustworthiness, client satisfaction, commercial interests), and, (2) the relations of audit proposal language and contextual influences on proposed audit fees and proposal success. The results suggest that proposals accord with audit firms’ market strategies. Compared to other firms, proposals from small, non-specialist firms use more commercial language, while proposals from governmental specialist firms use more competence language. The results also suggest that the market for US public sector audits includes many low cost, low quality firms; specifically, the modal proposal (41.2%) includes high use of commercialism language and low proposed audit fees. We also find that audit firms propose higher audit fees in US states with a weak governmental internal auditing office, and, that greater use of commercial language correlates with higher rates of proposal success, but only in US states with weak governmental internal auditing functions. The finding of inter-relations between proposal language, the strength of governmental internal audit functions, and proposed fees suggests the value of considering multiple influences on the quality of the public sector financial controls. dc.format.extent 576979 bytes - dc.format.mimetype application/pdf - dc.relation (關聯) European Accounting Review dc.subject (關鍵詞) Audit proposals;Impression management;Audit firm strategy;Professionalism;Commercialism dc.title (題名) Impression Management in Public Sector Audit Proposals: Language and Fees dc.type (資料類型) article dc.identifier.doi (DOI) 10.1080/09638180.2021.1969260 dc.doi.uri (DOI) https://doi.org/10.1080/09638180.2021.1969260
