研究課題/領域番号 |
20K13654
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研究機関 | 名古屋商科大学 |
研究代表者 |
Frendy 名古屋商科大学, 商学部, 准教授 (00825218)
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研究期間 (年度) |
2020-04-01 – 2023-03-31
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キーワード | Auditor Switch / Client Bargaining Power / Partner Similarity |
研究実績の概要 |
The first study investigates whether the Japanese auditor switching behaviors affect the relationship between audit fee and client bargaining power. This study finds that clients’ buying power represents bargaining leverage for clients with continuing auditors. However, clients voluntarily switching to larger firms shows weaker bargaining leverage in negotiating lower audit fees.
The second study investigates audit partners' continuity and reveals that clients of smaller audit firms experience lower quality audits when consecutive audit engagements share a higher degree of similar partners. Clients of large auditors with a stable composition of partners pay lower audit fees and experience more efficient audits.
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現在までの達成度 (区分) |
現在までの達成度 (区分)
3: やや遅れている
理由
The COVID-19 pandemic prevented the lead investigator from physically accessing the Economic Research Center of Nagoya University. This restriction caused delays in literature and empirical data collection at the Economic Research Center of Nagoya University. The restriction contributed to the delayed submission of the first and second papers for publication in February 2022.
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今後の研究の推進方策 |
The first study is titled “Moderating Effects of Restructuring-Driven, Involuntary, and Voluntary Auditor Switching on Buying Power and Audit Fees” and it was submitted to the Asian Review of Accounting. The second study is titled “Employing String Similarity Metrics to Estimate Partners’ Continuity at the Audit Team Level: Determinant and Its Effects on Audit Outcomes” and it was submitted to the Journal of Accounting Literature. Both papers are currently in the first round of peer-review. The extension of the grant will be used to support revisions of both papers.
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次年度使用額が生じた理由 |
The remaining balance of the grant was due to the delays in the submission of the first and second papers for publication. The papers were submitted for publication in February 2022 and they are currently undergoing the first stage of peer-review. The remaining balance will be used to purchase additional reference materials and editing services during the the revision process of both papers.
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