Accounting Firm Culture and Governance: A Research Synthesis
Accounting Firm Culture and Governance: A Research Synthesis
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会计师事务所文化与治理：研究综述
DOI：
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发表时间：
2008
期刊：
影响因子：
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通讯作者：
Mary B. Curtis
中科院分区：
文献类型：
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作者：
J. Gregory Jenkins;Donald R. Deis;Jean C. Bedard;Mary B. Curtis
本文对会计师事务所文化与治理的相关研究进行了综述。虽然长期重要，但由于上市公司会计监督委员会(PCAOB)打算考虑修订现行美国中期审计准则的质量控制，这一话题具有迫切性。我们的目的是将关于这一广泛主题的几个不同的研究路线结合在一起，以找出研究不足的具体领域。我们回顾了有关文化和亚文化在审计公司中的作用，以及文化和审计质量之间的关系的文献。我们还考虑治理和控制机制，包括与协商、独立监督委员会、道德培训和文化适应有关的政策。在整个论文中，我们根据文献的现状和审计行业最近的环境变化，对未来的研究提出了建议。
This paper summarizes research related to accounting firm culture and governance. While perennially important, this topic has immediacy due to the intention of the Public Company Accounting Oversight Board (PCAOB) to consider revisions of the current U.S. interim auditing standards on quality control. Our purposes are to bring together several disparate lines of research on this broad topic in order to identify specific areas of insufficient research. We review literature related to the roles of culture and subcultures within audit firms, and the relation between culture and audit quality. We also consider governance and control mechanisms, including policies related to consultation, independent monitoring boards, ethics training, and acculturation. Throughout the paper, we offer suggestions for future research based on the current status of the literature and the recent environmental changes in the auditing profession.