The Non-audit Fee and the Auditee's Failure Risk

• Autorzy: Piotr Staszkiewicz , Rumiana Górska

Warianty tytułu

Pozostałe wynagrodzenie firmy audytorskiej a ryzyko bankructwa badanej jednostki

• Języki publikacji: EN

Abstrakty

EN

This paper examines whether the auditee's financial situation affects the auditor's non-audit fee and independence. Three sets of tests were used to address the issue. The first examines whether there are cross-border and intertemporal differences in relationships between non-audit fees and audit fees. The second tests whether there is a relationship between non-audit fees and report modification. The third addresses the relationships between audit fees and the auditee's financial situation. The results suggest a lack of coexistence of all three motives for the purchase of non-audit fee services, and substantial similarities of auditor and auditee behaviors across Poland and New Zealand. We documented the lack of a significant link between auditee failure risk and the quality of the audit report. Our findings indicate an operational rather than a strategic nature of non-audit services to incumbent clients. (original abstract)

Artykuł koncentruje się na związku między sytuacją finansową badanej jednostki a pozostałym wynagrodzeniem i niezależnością firmy audytorskiej. Autorzy zastosowali trzy testy w przeprowadzonym badaniu. Najpierw przenalizowali związek wynagrodzenia za badanie i wynagrodzenia za pozostałe usługi nierewizyjne z perspektywy czasowo-przestrzennej. Drugi test dotyczy relacji między pozostałym wynagrodzeniem firm audytorskich a modyfikacją opinii biegłego rewidenta, trzeci zaś relacji między wynagrodzeniem a ryzykiem bankructwa. Wyniki badania wskazują na brak łącznego współistnienia wszystkich trzech motywów nabywania usług nierewizyjnych. Nie zidentyfikowano istotnego związku między ryzykiem upadłości klienta firmy audytorskiej a jakością badania. Wyniki wskazują na podobieństwo procesów zachodzących w Nowej Zelandii i w Polsce oraz na operacyjny charakter zakupu pozostałych usług rewizyjnych. (abstrakt oryginalny)

Słowa kluczowe

EN

Financial statements; Audit of financial statement; Auditing firms; Remuneration for work; Authorized auditors; Enterprise bankruptcy

PL

Sprawozdanie finansowe; Badanie sprawozdań finansowych; Przedsiębiorstwo audytorskie; Wynagrodzenie za pracę; Biegli rewidenci; Upadłość przedsiębiorstwa

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2018
• Tom: 99
• Numer: nr 155
• Strony: 97--117

Twórcy

autor

Piotr Staszkiewicz

• Warsaw School of Economics, Poland

autor

Rumiana Górska

• Warsaw School of Economics, Poland

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Identyfikatory

DOI

10.5604/01.3001.0012.2935