Staff View
The utilization and effect of information transfer in auditing

Descriptive

TitleInfo
Title
The utilization and effect of information transfer in auditing
SubTitle
among audit engagement teams, audit clients, and supply chain partners
Name (type = personal)
NamePart (type = family)
Yin
NamePart (type = given)
Cheng
NamePart (type = date)
1988-
DisplayForm
Cheng Yin
Role
RoleTerm (authority = RULIB)
author
Name (type = personal)
NamePart (type = family)
Kogan
NamePart (type = given)
Alexander
DisplayForm
Alexander Kogan
Affiliation
Advisory Committee
Role
RoleTerm (authority = RULIB)
chair
Name (type = personal)
NamePart (type = family)
Vasarhelyi
NamePart (type = given)
Miklos
DisplayForm
Miklos Vasarhelyi
Affiliation
Advisory Committee
Role
RoleTerm (authority = RULIB)
internal member
Name (type = personal)
NamePart (type = family)
Brown-Liburd
NamePart (type = given)
Helen
DisplayForm
Helen Brown-Liburd
Affiliation
Advisory Committee
Role
RoleTerm (authority = RULIB)
internal member
Name (type = personal)
NamePart (type = family)
Srivastava
NamePart (type = given)
Rajendra
DisplayForm
Rajendra Srivastava
Affiliation
Advisory Committee
Role
RoleTerm (authority = RULIB)
outside member
Name (type = corporate)
NamePart
Rutgers University
Role
RoleTerm (authority = RULIB)
degree grantor
Name (type = corporate)
NamePart
Graduate School - Newark
Role
RoleTerm (authority = RULIB)
school
TypeOfResource
Text
Genre (authority = marcgt)
theses
OriginInfo
DateCreated (qualifier = exact)
2018
DateOther (qualifier = exact); (type = degree)
2018-05
CopyrightDate (encoding = w3cdtf); (qualifier = exact)
2018
Place
PlaceTerm (type = code)
xx
Language
LanguageTerm (authority = ISO639-2b); (type = code)
eng
Abstract (type = abstract)
This dissertation consists of three essays that examine the utilization and effect of information transfer in auditing practice. Specially, I investigate two types of information transfer: information sharing and information diffusion. In information sharing, the information is transferred purposefully to target agents or spread within pre-selected groups. Unlike information sharing, information diffusion occurs when information is created, delivered and propagated by any active nodes within certain groups without purposeful directions. In the first essay, I explore the possibilities of information sharing between audit engagement teams and demonstrate the benefits of doing this, under the assumption that the same audit firm serves multiple clients competing in the same industry. I introduce a number of sharing schemes for utilizing contemporaneous accounting information from peer companies without violating clients’ confidentiality. To satisfy different levels of privacy protection, I propose different sharing schemes by utilizing auditors’ self-generated expectations, and find that auditors can achieve comparable levels of benefits from only sharing self-generated estimation residuals (errors) with that from sharing predicted or actual accounting numbers, both in estimation accuracy and in error detection performance. To satisfy stricter privacy concerns, I also propose a scheme based on sharing categorical information derived from prediction errors. Finally, I use Borda counts to analyze how the choice of the best model changes depending on the cost of errors within different experimental settings. The second essay examines the effect on audit quality of “horizontal” information diffusion among audit clients within geographic industry clusters. I define the geographic industry clusters as the agglomerations of firms from the same industry, located in the same metropolitan statistical area (MSA). Based on a significant negative effect of geographic industry clusters on audit quality, I also investigate the reasons that foster such quality gap. As predicted, the quality difference is more pronounced for firms with stronger local connection measured by the number of local industry competitors sharing the same auditor. In addition, I also find that the geographic industry clusters have a positive effect on audit pricing and the existence of local connection intensifies such impact. Overall, the evidence suggests that due to the lower communication cost in the geographic industry clusters, clients are more likely to learn questionable accounting practices and form alliances to negotiate with auditors and convince them to accept questionable accounting practices. For fear of losing clients, auditors charge clients within the clusters higher audit fees to compensate the raising litigation risks, especially those clients with local connections. The third essay investigates the effect of “vertical” information diffusion between supply chain partners and emphasizes the role of auditors in reducing information asymmetry and sustaining business relationships. I examine the association between auditor reputation of suppliers and the duration of supply chain relationships and find empirical evidence that a poor reputation for the supplier’s auditor increases the likelihood of customer-supplier relationship termination. However, that effect will be mitigated if customers and suppliers are located close to each other or if they share common auditors. Furthermore, suppliers who remediate the problem by switching from low reputation auditors to high reputation auditors will send positive signals to customers, which will decrease the likelihood of a relationship breakdown in the following year.
Subject (authority = RUETD)
Topic
Management
RelatedItem (type = host)
TitleInfo
Title
Rutgers University Electronic Theses and Dissertations
Identifier (type = RULIB)
ETD
Identifier
ETD_8876
PhysicalDescription
Form (authority = gmd)
electronic resource
InternetMediaType
application/pdf
InternetMediaType
text/xml
Extent
1 online resource (xi, 221 p. : ill.)
Note (type = degree)
Ph.D.
Note (type = bibliography)
Includes bibliographical references
Subject (authority = ETD-LCSH)
Topic
Auditing
Subject (authority = ETD-LCSH)
Topic
Business logistics
Note (type = statement of responsibility)
by Cheng Yin
RelatedItem (type = host)
TitleInfo
Title
Graduate School - Newark Electronic Theses and Dissertations
Identifier (type = local)
rucore10002600001
Location
PhysicalLocation (authority = marcorg); (displayLabel = Rutgers, The State University of New Jersey)
NjNbRU
Identifier (type = doi)
doi:10.7282/T3ZC8694
Genre (authority = ExL-Esploro)
ETD doctoral
Back to the top

Rights

RightsDeclaration (ID = rulibRdec0006)
The author owns the copyright to this work.
RightsHolder (type = personal)
Name
FamilyName
Yin
GivenName
Cheng
Role
Copyright Holder
RightsEvent
Type
Permission or license
DateTime (encoding = w3cdtf); (qualifier = exact); (point = start)
2018-04-12 21:58:17
AssociatedEntity
Name
Cheng Yin
Role
Copyright holder
Affiliation
Rutgers University. Graduate School - Newark
AssociatedObject
Type
License
Name
Author Agreement License
Detail
I hereby grant to the Rutgers University Libraries and to my school the non-exclusive right to archive, reproduce and distribute my thesis or dissertation, in whole or in part, and/or my abstract, in whole or in part, in and from an electronic format, subject to the release date subsequently stipulated in this submittal form and approved by my school. I represent and stipulate that the thesis or dissertation and its abstract are my original work, that they do not infringe or violate any rights of others, and that I make these grants as the sole owner of the rights to my thesis or dissertation and its abstract. I represent that I have obtained written permissions, when necessary, from the owner(s) of each third party copyrighted matter to be included in my thesis or dissertation and will supply copies of such upon request by my school. I acknowledge that RU ETD and my school will not distribute my thesis or dissertation or its abstract if, in their reasonable judgment, they believe all such rights have not been secured. I acknowledge that I retain ownership rights to the copyright of my work. I also retain the right to use all or part of this thesis or dissertation in future works, such as articles or books.
Copyright
Status
Copyright protected
Availability
Status
Open
Reason
Permission or license
Back to the top

Technical

RULTechMD (ID = TECHNICAL1)
ContentModel
ETD
OperatingSystem (VERSION = 5.1)
windows xp
CreatingApplication
Version
1.5
DateCreated (point = end); (encoding = w3cdtf); (qualifier = exact)
2018-04-23T15:53:50
DateCreated (point = end); (encoding = w3cdtf); (qualifier = exact)
2018-04-23T15:53:50
ApplicationName
Microsoft® Word 2016
Back to the top
Version 8.5.5
Rutgers University Libraries - Copyright ©2024