Phí Kiểm Toán: Một Phân Tích Tổng Hợp Về Ảnh Hưởng Của Các Thuộc Tính Cung và Cầu*

Contemporary Accounting Research - Tập 23 Số 1 - Trang 141-191 - 2006
David Hay1, W. Robert Knechel1, Norman Wong1
1University of Auckland

Tóm tắt

Tóm tắt

Chúng tôi đánh giá và tổng hợp khối lượng lớn các nghiên cứu về phí kiểm toán và sử dụng phân tích tổng hợp để kiểm tra ảnh hưởng kết hợp của các biến độc lập được sử dụng phổ biến nhất. Góc nhìn từ phân tích tổng hợp cho phép chúng tôi xem xét lại các hiện tượng bất thường, các kết quả hỗn hợp và những khoảng trống trong nghiên cứu về phí kiểm toán. Chúng tôi nhận thấy rằng, mặc dù nhiều biến độc lập có kết quả nhất quán, một số biến không cho thấy mô hình rõ ràng trong các kết quả và những biến khác chỉ thể hiện kết quả đáng kể trong một số khoảng thời gian hoặc quốc gia nhất định. Các biến này bao gồm thua lỗ của khách hàng và đòn bẩy tài chính, đã trở thành yếu tố quan trọng trong các nghiên cứu tương đối gần đây; kiểm toán nội bộ và quản trị, cả hai đều có kết quả hỗn hợp; chuyên môn của kiểm toán viên, về vấn đề này vẫn còn một số bất định; và ý kiến kiểm toán, đã là một biến quan trọng trước năm 1990 nhưng không còn đáng kể trong các nghiên cứu gần đây.

Từ khóa


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