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.
Results
Showing 1 to 20 of 42 for “"Audit Firm"”.
-
Audit Firm Rotation, Audit Firm Tenure, and Audit Committee Support in Accounting Disputes
… 1990s, U.S. regulators have sought to increase auditors’ independence from management and to reduce the presumed detrimental effects of economic bonding on public company financial reporting. Implementation of mandatory audit firm rotation that limits auditor tenure to reduce potential …
-
The Effects of Mandatory Audit Firm Rotation and Mandatory Audit Firm Retention on Opinion Shopping
This paper examines the impact of mandatory audit firm rotation and mandatory audit firm retention on opinion shopping. Both regulations place statutory restrictions on a client’s authority to switch auditors with the aim to curb opinion shopping. However, one strand of the literature has argued …
-
The Impact of mandatory audit firm rotation on the statutory duties of Directors
… June 2017, the Independent Regulatory Board for Auditors, the audit regulator in South Africa, implemented mandatory audit firm rotation (MAFR) with effect from 1 April 2023 in response to concerns regarding auditor independence in South Africa. The introduction of MAFR has been met with …
-
"Do as I Say, Not as I Do": Audit Firm Leadership and Engagement-Level Risk
… leadership positions across the Big 4 audit firms in the U.S. In their leadership role, the managing partner is responsible for setting the tone at the top of an office through formal communication of firm-wide policies and an informal example through their behavior and preferences. …
-
Exploring the perspectives of audit committee members on mandatory audit firm rotation in a South African context
… study examines the perspectives of experienced audit committee members on mandatory audit firm rotation (MAFR) in a South African context. This follows the recent initiatives by the Independent Regulatory Board of Auditors (IRBA) to make audit firm rotation compulsory in South Africa. …
-
Exploring a South African solution to an international concern over auditor independence: The South African audit profession's opinions with regard to mandatory audit firm rotation
… of assurance services, most notably the audit function, is an activity of public protection that requires a high degree of independence between the auditor and the audit client to ensure audit quality is achieved. Internationally, especially in the European Union, there is a legislated …
-
Financial restatements and auditor quality
This thesis examines the association between auditor quality and the likelihood of financial restatements for Australian listed companies. I focus on two types of restatements: error-based restatements, which are financial restatements to correct a prior-period error-based misstatement, and stealth …
-
Does the PCAOB Inspection have an Effect on Audit Fees and Audit Quality?
… of the issuance of the PCAOB Part II report on audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issues inspection reports that include a public portion (Part I) of …
-
Small Audit Firms and Earnings Manipulations
… paper examines the monitoring role of small audit firms (i.e., those with 100 or fewer clients who are subject to different levels of oversight by the PCAOB) on earnings management. Specifically, I examine the relationship between earnings manipulations and the use of small audit firms. I …
-
The influence of corporate disclosure on investor confidence in Thai listed companies
… managers’ perceptions about the value of the audit report. The qualitative study is based upon interviews with financial analysts and fund managers working in Thailand and uses grounded theory to analyse the interview material. The quantitative phase of the study examines the relationship …
-
Three Studies of Auditor Independence
This dissertation investigates auditor independence by examining the effects of various factors on independence, both in fact and as perceived by several distinct groups. The first study examines the effects of auditing students' cognitive moral development and client risk on students' judgments …
-
Does Tightening Auditing Standards Improve or Impair Welfare?
This study investigates the effects of tightening auditing standards in a setting of an oligopolistic audit market and a competitive capital market. I look at how tightening auditing standards affects audit quality, audit fee, audit market share, stock price, and investment decisions. Two audit …
-
Auditors' Role in Fair Value Monitoring: Evidence from Security-Level Data
I study the role of the audit firm as monitor of its clients’ fair value (FV) measurements. Specifically, using a setting in the insurance industry where I can identify fair values at the security level, I find that audit firms’ security-specific FV experience is associated with increased …
-
The standard of care and responsibility required of auditors in the detection of fraudulent or illegal activity: the AWA case
The auditor's role in the detection of fraudulent or illegal activities has posed a continuing dilemma. In the 1980's, a lengthy period of large profits made by Bond, Skase and others, was followed by corporate collapses and subsequent findings of significant losses. Recently, the large corporate …
-
Auditor integration of IT specialist input on internal control issues: how a weaker team identity can be beneficial
In this dissertation, I investigate how auditors integrate information technology (IT) specialist input on internal control over financial reporting (ICFR) issue classifications. Given the ill-structured nature of ICFR issue classifications and the importance of appropriate classification due to …
-
Audit Office Closure Risk and Audit Outcomes
… to better understand factors associated with audit office closures and how the risk of office closure relates to audit outcomes, including audit quality and fees. Factors associated with office closure include small office size, lower office growth, proximity to regulators, unfavorable local …
-
A study of company characteristics associated with financial disclosure practices in India
The objective of the study is to examine firms characteristics associated with aggregate financial disclosure practices of listed Indian manufacturing and trading companies for the financial year 1999-2000. Eight research hypothesis were developed. It is hypothesised that firm size, size of the …
-
The Effects of Local Government GAAP Regulation on Audit Market Concentration, Auditor Specialization, and Audit Fees
… of financial statement disclosure regulation on auditor market concentration and audit fees. I compare auditor industry concentration rates between municipalities reporting under the Single Audit Act in the state of Michigan, which requires all local governments to follow GAAP reporting, with …
Page 1 of 3