Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 6 of 6 for “"Audit Efficiency"”.
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Mitigating the Effects of Interruption on Audit Efficiency and Effectiveness
… examined the effects of interruption on auditor efficiency and effectiveness for one simple and two complex tasks within the audit domain. I evaluated these effects for novice and experienced auditors. In addition, I considered two ways in which the negative effects of interruption might …
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Accounting comparability, audit effort and audit outcomes
… the usefulness of accounting comparability for audit engagement. Comparability among peer firms in the same industry reflects the similarity and the relatedness of firms’ operating environment and accounting reporting. From two perspectives of “inherent business risk” and “external information …
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Big 4 Office Personnel and Audit Quality
<p>Because U.S. Big 4 audit quality is inconsistent between office locations within the same firm, the Public Company Accounting Oversight Board (PCAOB) has maintained a standing Audit Quality Indicator Project designed to assist academics, practitioners, and its own inspection teams in identifying …
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Promoting flexible idea generation in audit planning: the effects of counterfactual mindset and example provision
… Board and the release of their reports on audit deficiencies by public accounting firms have increased the dialog about what constitutes sufficient audit evidence. Since the determination of what is sufficient depends largely on professional judgment there is no bright line rule that …
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The Effect of Process Accountability on the Evaluation of Audit Evidence: An Examination of the Audit Review Process
… the effect of accountability and client risk on auditor efficiency and effectiveness during an audit review task. I considered two types of accountability. The first type is outcome accountability, which represents the type of accountability in the current audit review process. The second type of …
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The Effects of Core Audit Teams' Review of Centralized Audit Teams' Work
… accounting firms recently created U.S.-based audit support groups to advance efficiency and consistency by applying firm-wide methodologies and standard audit procedures in judgmental/routine accounting areas. These groups—hereafter called the centralized audit team (CAT)—service several …