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财务报告中的内部审计特征和管理自由裁量权

会计,伦理与公共政策杂志。 十一月24,2021

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本文复制并扩展了 Barr-Pulliam (2019) 的研究,该研究检验了内部审计职能 (IAF) 的感知客观性是否会缓和更频繁的内部审计保证——即持续审计——对盈余管理的感知可能性的影响。与 IAF 双重角色的功能分离不同,这种复制操纵了 IAF 是否被用作管理训练场。此复制的结果与原始研究中报告的结果一致。也就是说,结果显示了一种交互效应,即当 IAF 不是管理培训基地(更客观)时,盈余管理的感知可能性较低,并且 IAF 使用相对于定期审计的连续性。结果表明,报告的结果是可靠的,并扩展到内部审计师感知客观性的替代衡量标准。  

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