How Has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research

被引：22

作者：

Glover, Steven M. ^{[1
,2
]}

Hansen, James C. ^{[3
]}

Seidel, Timothy A. ^{[4
]}

机构：

[1] Brigham Young Univ, BYU Marriott Sch, Dept Accounting, Provo, UT 84602 USA

[2] Pel Ventures Partners, Salt Lake City, UT 84121 USA

[3] Weber State Univ, Goddard Sch Business & Econ, Dept Accounting, Ogden, UT 84408 USA

[4] Brigham Young Univ, BYU Marriott Sch Business, Sch Accountancy, Provo, UT 84602 USA

来源：

AUDITING-A JOURNAL OF PRACTICE & THEORY | 2022年 / 41卷 / 01期

关键词：

audit report date; audit report delay; audit report lag; audit fieldwork completion; STANDARD NO. 5; NONAUDIT SERVICES; REPORT LAGS; EARNINGS QUALITY; IMPACT; ASSOCIATION; CONSEQUENCES; TIMELINESS; MANAGEMENT; TENURE;

D O I：

10.2308/AJPT-19-014

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Archival research in accounting often relies on the audit report date to capture the constructs of audit efficiency, audit timeliness, audit effort, or audit completion. Auditors' view of what constitutes sufficient appropriate evidence to support the audit opinion, and consequently the date of the audit report, previously coincided with the substantial completion of audit fieldwork, which would be days or weeks before a 10-K filing. However, this view has shifted to coincide with the timing of the public issuance of clients' financial statements (i.e., the 10-K filing date) following several regulatory actions, audit practice changes, and professional standard-setting changes occurring since the turn of the century. In this study, we present evidence of this shift in auditor perspective and discuss implications for academic research and standard setting.

引用

页码：143 / 173

页数：31