De invloed van auditpartnerspecifieke kenmerken op Audit Report Lag

Annefleur Bauwens
De studie onderzoekt de impact van werkdruk, industriespecialisatie en geslacht van auditpartners op Audit Report Lag.

Drukbezette, industriegespecialiseerde en vrouwelijke auditpartners ronden auditopdrachten sneller af

Antwerpen, 16 mei 2019 – In het kader van de toegenomen belangstelling voor de invloed van individuele auditors op accounting- en auditprocessen, heeft wetenschappelijk onderzoek aan de KU Leuven aangetoond dat auditpartners die een groot klantenportfolio hebben, gespecialiseerd zijn in de industrie van hun klanten en van het vrouwelijke geslacht zijn, efficiënter auditen dan hun collega’s.

Auditpartners bepalen duurtijd van auditopdrachten

Onderzoek wijst uit dat de periode tussen de afsluitdatum van het fiscaal boekjaar en de datum van de ondertekening van het auditrapport korter is bij ondernemingen die ge-audit worden door auditpartners met een groot aantal klanten. Veel klanten betekent een goede reputatie. Die proberen ze te handhaven door auditopdrachten tijdig af te ronden. Auditpartners met specifieke kennis en expertise over de industrie van hun klanten, zijn ook in staat om een korte tijd tussen de afsluitdatum en het afleveren van het auditrapport te houden. Industriespecifieke kennis stelt ze namelijk in staat om efficiënter te werken. Die efficiëntie wordt eveneens vastgesteld bij auditopdrachten die worden geleid door vrouwelijke auditpartners. Zij hebben namelijk superieure communicatie-, plannings- en teamwerkskills waardoor ze het aantal audituren significant kunnen reduceren.

Investeerders vragen om tijdige rapportering en informatie over auditors

Het onderzoek werd opgezet in het kader van het belang dat investeerders hechten aan tijdige financiële verslaggeving en aan de manier waarop individuele auditors de externe controles beïnvloeden. Investeerders willen namelijk zo snel mogelijk hun beslissingen kunnen evalueren. Het is daarom belangrijk dat cijfers tijdig worden gepubliceerd en de externe audits dus zo weinig mogelijk tijd in beslag nemen. In hun evaluatieproces hechten investeerders en andere belanghebbenden meer en meer belang aan de persoonlijke kenmerken van de auditpartners. Zij nemen de beslissingen en hebben dus een significante beïnvloedende rol in de audituitkomsten. Onderzoek naar de invloed van individuele kenmerken van auditpartners, op de tijd die auditopdrachten in beslag nemen, geeft investeerders de gevraagde informatie.

Onderzoek op het niveau van individuele auditpartners geeft gevraagde inzichten

Aan de hand van kwantitatief onderzoek hebben de onderzoekers de relatie tussen de specifieke kenmerken van auditpartners en de duurtijd van de auditopdrachten statistisch getest. De vereiste gegevens werden verkregen van externe databanken die gegevens bevatten van Amerikaanse beursgenoteerde bedrijven. Er werden een aantal statistische verificaties uitgevoerd ter garantie dat de bekomen resultaten niet afhankelijk zijn van andere dan de onderzochte factoren. Bedrijven kunnen dus met enige zekerheid de keuze van hun auditpartners aftoetsen met de bekomen resultaten en ook investeerders kunnen op basis van de resultaten hun evaluatie- en beslissingsproces vormgeven.

Over KU Leuven

KU Leuven is een toonaangevende universiteit waaraan onderwijs en onderzoek gebeurt in alle disciplines. Dat gebeurt in departementen die georganiseerd zijn in drie groepen: Humane Wetenschappen, Wetenschap & Technologie en Biomedische wetenschappen. De KU Leuven hoort bij de Europese onderzoekstop en kan zich op een aantal vlakken als wereldspeler beschouwen.

Contactgegevens:

Annefleur Bauwens

KU Leuven, Campus Antwerpen

E-mail: annefleur.bauwens@student.kuleuven.be

Website: www.kuleuven.be

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Universiteit of Hogeschool
Master Handelswetenschappen - Accountancy & Fiscaliteit
Publicatiejaar
2019
Promotor(en)
Simon Dekeyser
Kernwoorden
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