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 8 of 8 for “"Audit Partner"”.
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Audit partner life cycle and implications for audit quality
This thesis examines how audit partners change over their life cycle and how those changes affect audit quality. Study 1 investigates whether human capital investment changes as audit partners become more experienced and whether an increase in the partners’ career horizon can motivate them to …
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Auditor Size And Audit Quality: A Partner-Level Perspective
<p>This study examines the effect of auditor size on audit quality at the level of audit partners. Auditor size is defined by three criteria: the wealth of the audit partners; the size of the partners' client portfolios; and the number of audit partners in the firm. Using data from China, where …
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Essays on financial reporting quality and auditor attributes
… in the areas of financial reporting quality and auditor attributes. The first essay investigates how test power impacts research relevance and uses earnings management research as the case. I argue that the relevance of accounting research outside of academia is often limited because researchers …
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THE BEAUTY OF AUDITOR SELECTION: THE EFFECTS OF AUDITOR ATTRACTIVENESS AND AUDITEE GOALS ON PROCURING GOVERNMENTAL AUDIT SERVICES
… research finds an inverse relation between audit partner attractiveness and measures of financial reporting quality, suggesting that attractiveness biases may extend to hiring decisions in accounting, affecting audit quality. Research has yet to examine whether and when audit partner …
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The effects of auditor-client relationships, auditor-auditor relationships, and persuasive communication on auditor's' objectivity
Auditors are subjected to various affective states during a financial examination and these affective states influence how auditors retrieve, encode, and process audit observations and client representations. Do the affective states induced by auditors' interpersonal relationships with the client, …
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Audit Committee Oversight of Fraud Risk
<p>This study examines how audit committees (ACs) fulfill their responsibilities for assessing fraudulent financial reporting (FFR) risk by focusing on the social influence/risk aversion relationship. Although the AC’s responsibility for assessing FFR risk is arguably one of its most important …
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Investigating the Regulation of Audit Quality in Canada: Complexity, Emotions, and Expertise
I investigate the impact of regulation around audit quality in Canada on the work and perceptions of the stakeholders directly affected by these rules. More specifically, I examine auditors’ and audit committee (AC) members’ respective experience with: 1) National Instrument 52-108, which created …
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Three Essays in Corporate Stewardship
… paper), public companies (second paper), and audit partnerships (third paper). The first paper starts with the drivers of capital in the financial system – institutional investors – to investigate why and when investment companies delist themselves from United Nations-supported Principles for …