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    题名: Impression Management in Public Sector Audit Proposals: Language and Fees
    作者: 張祐慈
    Chang, Yu-Tzu
    Stone, Dan N.
    贡献者: 會計系
    关键词: Audit proposals;Impression management;Audit firm strategy;Professionalism;Commercialism
    日期: 2021-09
    上传时间: 2022-04-12 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
    数据类型: article
    DOI 連結: https://doi.org/10.1080/09638180.2021.1969260
    DOI: 10.1080/09638180.2021.1969260
    显示于类别:[會計學系] 期刊論文

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