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7?P) #ugge#t that the au$it environ&ent i# a $eter&inant of $ei#ion-

&a1ing 'erfor&ane he ethial environ&ent i# a #ub#et of the au$it environ&ent an$

'rovi$e# a #'eifi onte%t for au$itor# to o'erate in an$ ithin hih to &a1e $ei#ion#(Booth an$ Shul, 200) Aor$ing to @ibby an$ @uft (699>), a #tronger ethial

environ&ent oul$ either i&'o#e a$$itional gui$eline# by hih the au$itor# &u#t abi$e, #o

that their u$g&ent# are ba#e$ on tehnial an$ ethial on#i$eration# or alternatively, a

#tronger ethial environ&ent &ay inrea#e the effort au$itor# are illing to e%'en$ on

u$g&ent-&a1ing $ue to onern#

More #'eifially, a nu&ber of #tu$ie# have foun$ o$e# to have a 'o#itive effet on

in$ivi$ual ethial $ei#ion-&a1ing 'roe##e# an$ u$g&ent# "o$e# of on$ut have been a

o&&on 'ro%y for the ethial environ&ent in aounting an$ au$iting literature, beau#e

organiation#, inlu$ing aounting fir, an$ their e&'loyee# on#i$er the& to be relevant

an$ i&'ortant (@a&berton et al, 200; Martinov, 200) in &a1ing ethial value# e%'liit,

'utting e&'loyee# on notie a# to hat i# ethial, an$ #hifting aountability for ation# fro&

fir to in$ivi$ual#

H1 Au$itor# in the #tronger ethial environ&ent (the 're#ene an$ reinfore&ent of a o$e)

ill eliit higher +uality overall u$g&ent# than au$itor# in the ea1er ethial environ&ent

('re#ene only of a o$e)

ehnial o&'eteny re're#ent# an in$ivi$ual ability an$ i# on#i$ere$ to be an i&'ortant

$eter&inant of au$itor u$g&ent +uality Ba#e$ on re#earh to $ate, the o&&on 'ro%ie# for

tehnial o&'eteny are e%'eriene (general an$ ta#1-#'eifi) an$ 1nole$ge Ce'en$ing

on the ty'e of au$it ta#1, the $egree to hih au$iting e%'eriene an$ 1nole$ge ill a##i#t

in $ei#ion-&a1ing ill vary (Ab$ol&oha&&a$i an$ 3right, 69DE; Bonner an$ @ei#, 6990;

@ibby an$ an, 699; @in et al, 200>; Shelton, 6999)

General au$iting e%'eriene ha# been foun$ to be 'o#itively relate$ to au$itor# u$g&ent

'erfor&ane hen the au$it ta#1 re+uire# e%eri#e of in$ivi$ual u$g&ent or lo-

o&'le%ity ta#1# ith ell$efine$ routine #olution# (ie, #truture$ ta#1#) au$itor# nee$ only

to e%eri#e &ini&al u$g&ent hu# in A#hton an$ Fra&er (69D0),

H2 More e%'eriene$ au$itor# (au$it &anager#) ill eliit higher +uality tehnial u$g&ent#

than le## e%'eriene$ au$itor# (au$it #enior#)


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3ithin the au$iting onte%t @ibby an$ @uft (699>) #ugge#t that a #tronger ethial environ&ent

i&'o#e# a$$itional gui$eline# by hih the au$itor# &u#t abi$e, #o that their u$g&ent# are

ba#e$ on tehnial an$ ethial on#i$eration# hi# argu&ent a##u&e# that au$itor# ethial

aarene## ill have an i&'ortant i&'at on their u$g&ent# An in$ivi$ual# ethial

aarene## i# an i&'ortant fator in the ognitive 'roe## of $ei#ion-&a1ing beau#e it i#

relate$ to hi# her ability to reognie the e%i#tene of an ethial i##ue Farher (699H)

inve#tigate$ the ethial #en#itivity of au$itor# in Big H fir he #tu$y foun$ that au$itor#

ere &ore #en#itive to to ethial #enario# overe$ by the 'rofe##ional o$e of on$ut

than an ethial i##ue that a# not $i#u##e$ by the o$e

3otruba et al (2006) an$ Noreen (69DD) #ugge#t that the i&'at of an ethial o$e of

on$ut ill be #ignifiant only if the o$e ha# been bilaterally internalie$ by in$ivi$ual#,

either on#iou#ly or #ubon#iou#ly Pflugrath et al (200E) 'rovi$e# #u''ort for 3otruba et

al# (2006) 'ro'o#al, re'orting a 'o#itive relation#hi' beteen the #trength of the ethial

environ&ent (ab#ene vi#-a*-vi# the 're#ene of a o$e) an$ ethial u$g&ent# in

'rofe##ional aountant# e%'o#e$ to o$e# of on$ut ithin their organiational

environ&ent, but not in #tu$ent 'artii'ant# ho#e fa&iliarity ith atual organiational

onte%t i# none or very li&ite$

H3 A #tronger ethial environ&ent (the 're#ene an$ reinfore&ent of a o$e) ill have

greater i&'at on the u$g&ent# of &ore e%'eriene$ au$itor# (au$it &anager#) than le##e%'eriene$ au$itor# (au$it #enior#)

H Subor$inate au$itor# (au$it #enior#) u$g&ent# ill onfor& to the e%'ete$ u$g&ent#

of their #u'erior# (au$it &anager#)

H! Subor$inate au$itor# (au$it #enior#) e%'ete$ u$g&ent# of their #u'erior# ill be ell

aligne$ ith the atual u$g&ent# of their #u'erior# (au$it &anager#)

S.MMA!?

he ai& of thi# #tu$y a# to e%a&ine hether the #trength of the ethial environ&ent

('ro%ie$ by the 're#ene only ver#u# the 're#ene an$ reinfore&ent of a o$e) ha# an

i&'at on au$it +uality hi# a# &otivate$ by the reent intro$ution of the 4S5"6, hih

re+uire# all aounting fir to i&'le&ent 'oliie# an$ 'roe##e# to en#ure e&'loyee#

tehnial an$ ethial o&'etene Au$it #enior# an$ &anager# (a# 'ro%ie# for au$iting

e%'eriene) ere a#1e$ to &a1e a nu&ber of u$g&ent# in relation to an inventory

rite$on ta#1, ith aggre##ive lient 'referene alrea$y in$iate$ All 'artii'ant# ere

highly li1ely to $i#u## the rite$on i##ue un$er all on$ition# hi# in$iate# that all


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'artii'ant# ere aare of the #ignifiane of the au$it i##ue (ie, the inventory rite$on)

a$$re##e$ in the #tu$y, an$ thu# enhane# the vali$ity of the re#ult# obtaine$

Au$it &anager# ere #en#itive to the 're#ene an$ reinfore&ent (vi#-a*-vi# the 're#ene

only) of a o$e, hereby the $ifferene a# #ignifiantly greater in the #tronger ethialenviron&ent 4n ontra#t, #enior# a''ear to be generally unaffete$ by the $ifferene# in the

#trength of the ethial environ&ent he#e re#ult# 'rovi$e #u''ort for 'reviou# re#earh

(Noreen, 69DD; Pflugrath et al, 200E; 3otruba et al, 2006), hih #ugge#t# that the i&'at

of a $ifferene in the #trength of the ethial environ&ent ill be greater for &ore e%'eriene$

au$itor# ho have bilaterally internalie$ the #ignifiane of a o$e hi# an be e%'laine$

by the o&bine$ effet of the o&&it&ent that o&e# ith having internalie$ the

#ignifiane of the o$e, an$ the $ifferene# in the aountability 're##ure# e%'eriene$ by

&anager#, vi#-a*-vi# #enior# "o&&it&ent i# $efine$ a# the //totality of internalie$

nor&ative 're##ure# to at in a ay that &eet# organiational intere#t# (3iener, 69D2, '

D) herefore, given that o&&it&ent an be influene$ by organiational intervention

(3iener, 69D2) an$ that the $egree of o&&it&ent i# heightene$ by the nu&ber of at#

'erfor&e$ by the #ubet (Fie#ler, 69E6), it i# e%'ete$ that re+uiring #ubet# to #ign a

$elaration in re#'et of having rea$ the o$e an$ agreeing to abi$e by the o$e (relative to

tho#e ho &erely reeive a o'y of the o$e) ill heighten o&&it&ent 4t al#o follo# fro&

'rior re#earh that au$it &anager# ill be &ore o&&itte$ to the organiational outo&e#

un$er the /reinfore&ent of the o$e on$ition, given their greater e%'eriene (an$ hene

greater internaliation of the #ignifiane of the o$e)

urther&ore, given au$it &anager# $iret relation#hi' ith the lient#, &anager# ill

enounter greater aountability 're##ure than #enior#, ho are generally only $iretly

aountable to &anager# 3hile Peeher (699H) foun$ evi$ene that au$itor# bea&e &ore

#1e'tialhen theyere hel$ aountable to #u'erior#, CeIoort et al (200H) $e&on#trate$

that $ifferent level# of aountability 're##ure# lea$ to $ifferene# in au$itor# u$g&ent#

hey #hoe$ that au$itor# fae$ ith higher level# of aountability 're##ure# (eg,u#tifiation) 'ro$ue$ &ore on#ervative u$g&ent# than au$itor# un$er loer level# of

're##ure (eg, revie) he#e to $ifferent level# of aountability 're##ure e+uate ith the

're##ure# being fae$ by &anager# an$ #enior#, re#'etively 3hile #enior# are #ubet to

/revie 're##ure fro& their&anager# (ho /revie their $ei#ion#), &anager# are #ubet to

the higher level /u#tifiation 're##ure a# they are re+uire$ to e%'lain to, an$ negotiate ith,

the lient "on#e+uently, the &anager#, in the 're#ene an$ reinfore&ent of the o$e, ill

enounter both higher level# of aountability an$ have a heightene$ o&&it&ent to the

organiational intere#t#, than #ubet# in the other three ell# "on#i#tent ith the re#ult of

thi# #tu$y, it i&'lie# that &anager#, in the 're#ene an$ reinfore&ent of the o$e of ethi#,


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ill be &ore #1e'tial an$ &a1e &ore on#ervative u$g&ent#


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$i#lo#ure in the #eon$ year, e fin$ that fir that re'ort the #a&e or $ifferent &aterial

ea1ne##e# in on#eutive year# 'ay higher au$it fee#

H1 A$$itional internal ontrol ea1ne##e# are a##oiate$ ith higher au$it fee#

3e e%a&ine the i&'at of re&e$iation on au$it fee# to an$ three year# after $i#lo#ure of

a &aterial ea1ne## 4n the year# folloing re&e$iation, au$itor# oul$ li1ely fou# their

effort on te#ting the effetive ontrol# that re&e$iate$ the ea1ne## aroun$ a #'eifi

'roe##, in a$$ition to gaining the o''ortunity to re$ue ri#1 a##e##&ent# for the 'ur'o#e of

the finanial #tate&ent au$it (Au$iting Stan$ar$ No , 200E) Au$itor effort relate$ to a lient

to (three) year# after the $i#lo#ure of ineffetive internal ontrol #houl$ not be &aterially

$ifferent fro& a lient that never $i#lo#e$ ineffetive internal ontrol# hu#, au$it fee#

#houl$ $erea#e to (three) year# after re&e$iation 7oever, if au$it fee# of a fir& re&ain

high to or &ore year# after re&e$iation, a 'ortion of the inrea#e in fee# i# li1ely $ue to the

e%i#tene of a ri#1 're&iu& in re#'on#e to the $i#lo#ure, rather than #olely to an inrea#e in

au$itor effort hi# lea$# to hy'othe#i# to, #tate$ a# follo#

H2 Au$it fee# re&ain higher u' to three year# after the re&e$iation of a &aterial ea1ne##

8l$er et al (2009, ' >) fin$ that Kau$itor# 'rie au$it ri#1 an$ lient bu#ine## ri#1 into the

au$it feeL A fir& ith $i#lo#ure# of ineffetive internal ontrol# in on#eutive year# i#

e%'ete$ to have higher 'ereive$ lient bu#ine## ri#1 7oita#h et al (200D) o&'are au$itfee# for fir that $i#lo#e a &aterial ea1ne## $uring the la#t year of Setion >02 to fir

that ontinue to $i#lo#e an internal ontrol ea1ne## in the fir#t year of Setion 0 an$ fin$

that au$it fee# re&ain high 3e e%ten$ their analy#i# an$ e%a&ine the i&'at of on#eutive

internal ontrol ea1ne##e# on au$it fee# ithin the Setion 0 ti&e 'erio$, hen internal

ontrol $i#lo#ure# are au$ite$ 3e $ifferentiate beteen ineffetive ontrol# in on#eutive

year# by e%a&ining hetherfir that re'ort the #a&e &aterial ea1ne## in on#eutive

year# have higher au$it fee# ir that re'ort the #a&e &aterial ea1ne## in the

#ub#e+uent year #houl$ have a higher level of au$it fee# beau#e although the o&'anyha$ the o''ortunity to re&e$iate, the o&'any either ho#e not to or a# unable to

re&e$iate, in$iating a &ore #ub#tantial 'roble& ith their overall ontrol environ&ent 3e

al#o e%a&ine hether fir that re'ort $ifferent &aterial ea1ne##e# in on#eutive year#

have higher au$it fee# A fir& that re'ort# a ne internal ontrol ea1ne## #houl$ have

higher au$it fee# #ine a ne ri#1 nee$# to be a$$re##e$ by the au$itor# he thir$

hy'othe#i# i# #tate$ a# follo#

H3a he $i#lo#ure of $ifferent ineffetive ontrol# in on#eutive year# i# 'o#itively relate$

to au$it fee#


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H30 he $i#lo#ure of the #a&e ineffetive ontrol# in on#eutive year# i# 'o#itively

relate$ to au$it fee#

hi# 'a'er e%a&ine# the i&'at of internal ontrol ea1ne##e# an$ their re&e$iation on

au$it fee# an$ ontribute# to the literature e%a&ining the effet of a lient# $i#lo#ure ofineffetive internal ontrol# on fee# 3e analye the i&'at of a$$itional internal ontrol

ea1ne##e# on au$it fee# an$ fin$ that there i# a #ignifiant inre&ental i&'at for

a$$itional $i#lo#e$ &aterial ea1ne##e# he re#ult# #ugge#t that a# the nu&ber of

ea1ne##e# $i#lo#e$ inrea#e#, au$itor# a##e## &ore ri#1, inrea#e te#ting, an$

#ub#e+uently inrea#e fee# 3e al#o fin$ that 'er#i#tently ineffetive internal ontrol# have a

'o#itive effet on au$it fee#, in$iating that au$itor# &ay u#e $i#lo#ure in on#eutive year#

a# a #ignal of lient-relate$ ri#1 an$ 'rie it into the au$it fee 4n a$$ition, our re#ult# #ugge#t

that fir that re'ort the #a&e &aterial ea1ne## in on#eutive year# 'ay higher au$it fee#

than fir that re'ort $ifferent &aterial ea1ne##e# urther, e fin$ that fir that

re&e$iate ontinue to 'ay higher au$it fee# in the year of re&e$iation o&'are$ to fir that

$i$ not re'ort an internal ontrol ea1ne## hi# fin$ing #ugge#t# that the au$itor i# not able

to rely on the lient# ontrol# $e#'ite their effetivene## in the urrent $i#lo#ure year, an$ i#

unable to re$ue te#ting 3e al#o fin$ that au$it fee# ontinue to re&ain high to an$ three

year# after re&e$iation, $e#'ite the au$itor# ability to rely on ontrol# an$ re$ue te#ting

he fin$ing# are on#i#tent ith the ontention that a 'ortion of the inrea#e in fee# in

re#'on#e to the $i#lo#ure of ineffetive internal ontrol# i# $ue to the e%i#tene of a ri#1

're&iu&, rather than #olely to an inrea#e in au$itor effort An analy#i# of hange in au$it

fee# 'rovi$e# further #u''ort that au$itor# $o not re$ue au$it fee# for lient# that

re&e$iate Prior re#earh fin$# that internal governane fator# #uh a# au$it o&&ittee an$

boar$ #truture are $eter&inant# of re&e$iation; hoever, re&e$iation i# not a##oiate$ ith

e%ternal governane fator# #uh a# the nature of the au$itor, analy#t folloing or

in#titutional oner#hi' (@i et al, 2066) uture #tu$ie# an #he$ light on other $eter&inant#

of re&e$iation uture re#earh an al#o e%a&ine hether the relation#hi' beteen au$it

fee# an$ re&e$iation $iffer# for aelerate$ ver#u# non-aelerate$ filer#

THE ,&F-(E&"E #F ,&TE+&A- "#&T+#- ST+("T(+E #& A(,T#+ +,S/

ASSESS)E&TS(Augu#t-"roo1, a&ara A, 200D)

Previou# #tu$ie# of au$it ta#1 #truture an$ au$itor 1nole$ge #truture have onlu$e$ that

u$g&ent 'erfor&ane i# i&'rove$ hen a &ath beteen #truture# e%i#t# Au$iting

Stan$ar$ No , An Au$it of 4nternal "ontrol


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the au$it of internal ontrol over finanial re'orting he ne AS No #truture, unli1e &o#t

other internal ontrol ta#1 #truture#, inlu$e# a hierarhial analy#i# of both #he&atially

an$ ta%ono&ially organie$ infor&ation Prior re#earh #ugge#t# that au$itor 1nole$ge

#truture# of internal ontrol# are organie$ both #he&atially by tran#ation flo an$

ta%ono&ially by au$it obetive hi# #tu$y inve#tigate# ho an au$iting ta#1 harateri#ti

(ta#1 #truture) interat# ith $ei#ion &a1er harateri#ti# (attention an$ 1nole$ge

#truture) to e%a&ine hether the ne AS No ta#1 #truture of internal ontrol evaluation

affet# govern&ental au$itor# 'roe##ing of internal ontrol# in three au$it ta#1# ontrol ri#1

a##e##&ent, analyti ri#1 a##e##&ent, an$ 'attern i$entifiation !e#ult# in$iate that

au$itor# ere better able to #ort internal ontrol# aor$ing to a tra$itional internal ontrol

ta#1 for&at a# o&'are$ to the ne AS No ta#1 for&at 7oever, re#ult# al#o #ugge#t

that in a ea1 ontrol environ&ent, the ta#1 for&at of AS No affete$ au$itor ability to

eight ue#, a# evi$ene$ by ontrol ri#1 a##e##&ent# an$ a##e##&ent# of the 'robability

of &i##tate&ent, #uh that ri#1 a##e##&ent# ere greater in the AS No treat&ent than

tho#e of au$itor# u#ing a ategorial ta#1 #truture inally, #tu$y fin$ing# #u''ort 'rior

literature that #ugge#t# that a# ta#1 o&'le%ity inrea#e#, au$itor 'roble&-#olving ability

orrelate# ith i&'rove$ $ei#ion 'erfor&ane

!88!8N"8S

Augu#t-"roo1, a&ara 200D he influene of internal ontrol #truture on au$itor ri#1a##e##&ent# PhC $i##, he lori$a State .niver#ity,htt'#earh'ro+ue#to&$ovie>0H62>9aounti$O>6> (ae##e$Se'te&ber 2D, 206)

Feane, Matthe J, !an$al J 8l$er, an$ Su#an M Albring 2062 he effet of the ty'e an$nu&ber of internal ontrol ea1ne##e# an$ their re&e$iation on au$it fee# Reviewof Accounting & Finance 66, () >EE->99,htt'#earh'ro+ue#to&$ovie666>0E29aounti$O>6> (ae##e$Se'te&ber 2D, 206)

Martinov-bennie, Nonna, an$ Gary Pflugrath 2009 he #trength of an aounting firethial environ&ent an$ the +uality of au$itor# u$g&ent# Journal of BusinessEthics DE, (2) (0H) 2>E-2>, htt'#earh'ro+ue#to&$ovie69D662EDaounti$O>6> (ae##e$ Se'te&ber 2D, 206)

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