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 20 of 26 for “"Audit Report"”.
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Are voluntary internal controls-related audit report disclosures informative in IPOs?
… effectiveness from management or the external auditor. When not engaged to opine on the effectiveness of internal controls, auditing standards permit auditors to voluntarily state that their opinion does not extend to internal control effectiveness. Given auditors’ limited ability to …
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SPILLOVER EFFECT OF DISCLOSURE REGULATION: EVIDENCE FROM AUDIT REPORT CHANGES IN THE U.K
… effects of the 2013 revision to the U.K. audit report standard, the International Standard on Auditing (ISA) 700 (UK and Ireland), from firms subject to the regulation (i.e., Premium companies listed on the London Stock Exchange (LSE)), to firms not subject to it (i.e., those listed on the …
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The Effects of Internal Audit Report Type and Reporting Relationship on Internal Auditors' Judgments
<p>This study examines the effects of internal audit reports issued to external stakeholders (the public) and internal audit reporting relationship types on internal auditors’ judgments. I use a 4 x 2 between-subjects experiment and practicing internal auditors as participants. I manipulate …
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The relation between accounting earnings and stock returns: A study of firms receiving a modified audit report.
… investigates whether the receipt of a modified audit report is associated with a reduction in the perceived (by investors) quality of the firm's earnings as reflected in its earnings response coefficient (ERC). The accounting numbers of a firm receiving a modification to its audit report are …
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Audit committee's propensity to challenge significant accounting estimates: the joint effects of audit report content and investor type
… experimentally examines the joint effect of audit report content and investor type (i.e., primary shareholders of the firm) on audit committee members’ propensity to challenge management’s significant accounting estimates. Findings indicate that audit committee members engage in the highest …
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The Impact Of Disclosing Auditor Independence And Tenure On Non-Professional Investor Judgment And Decision-Making
… investigates how disclosing both the auditor’s obligation to remain independent of its client and auditor tenure in the audit report influence non-professional investors’ judgments and decision-making, especially the decision about whether to invest in a particular auditee. In the …
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Statutory audit and corporate governance: Evidence from the small and medium-sized AIM companies
… among the shareholders, directors, and statutory auditors of a sample of small and medium-sized AIM companies of the London Stock Exchange for the financial periods covering 2010 to 2015 towards the demand and supply of statutory audit services, aiming to provide answers to the research questions …
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Auditing Outside the "GAAP": The Association Between Non-GAAP Reporting and Audit Quality
… traded firms commonly supplement their audited GAAP-based financial statements with non-GAAP measures of firm performance. These measures are used by various stakeholders, including investors, analysts, lenders, and firms’ compensation committees. The permissive nature of non-GAAP …
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Audit and Compilation Report Timeliness in Local Governments: an Empirical Investigation of Mississippi Governmental Entities That Exceed State Reporting Deadlines
For governmental audit and compilation reports to be relevant, they must be prepared and made available to the public in a timely manner. The purpose of this study is to identify variables that have an influence on audit and compilation report delay in governments. This research utilizes …
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The Impact of Audit Engagement Partner Disclosure on Audit Outcomes in the United States
<p>ABSTRACT</p> <p>THE IMPACT OF AUDIT ENGAGEMENT PARTNER DISCLOSURE ON AUDIT OUTCOMES IN THE UNITED STATES</p> <p>by</p> <p>James Alan Bell</p> <p>This study is motivated by the Public Company Accounting Oversight Board’s (PCAOB) mandate requiring the public disclosure of the audit engagement …
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CHALLENGES OF ACCOUNTABILITY AND GOVERNANCE ISSUES AMONG NIGERIAN NGOs
… arising from corruption, poor annual financial reporting and governance. The findings further revealed that communication gap exist on NGOs accountability and stakeholders. The study recommends mandatory requirements for the monitoring of NGOs by statutory establishments, and a separate audit …
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Effects of Principles vs. Rules Based Accounting Standards and Increased Audit Reporting on Investors' Perceptions of Management's Reporting Credibility
… standards and a potential change in the audit reporting model will affect investors' perceptions of management's reporting credibility. The Securities and Exchange Commission is currently considering the adoption of International Financial Reporting Standards, which is considered to be a …
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How Does The Audit Report's Structure Affect Nonprofessional Investors' Attention To Its Content?
… whether and how two potential changes to the audit report’s structure affect the extent to which nonprofessional investors attend to the report’s content when evaluating a potential investment, and whether the potential effects differ across levels of investor sophistication. Specifically, I …
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An investigation into the impact of budget cuts on the operational performance of the Namibian police: A case study of Oshikoto Regional Headquarters
The Internal Audit report of the Namibian Police (NAMPOL) for the 2018/19 Financial Year reported a reduction of the Namibian Police Force budget from N$14.3 billion to N$5.1 billion. Budget cuts differ across sectors of the economy as well as the magnitude of their impact on organisational …
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The nature, use and validity of subordination agreements to auditors of South African companies
… or 'backranking' agreements have been used by auditors in South Africa in companies where liabilities exceed assets, fairly valued. In the light of recent judgements handed down by Stegmann J, especially in the case of Ex parte De Villiers and Another NNO: In re Carbon Developments (Pty) Ltd …
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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 …
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Publishing delay and the usefulness of annual reports in Libya.
… The second is to find out how useful the annual report is to five user groups in Libya namely the Tax Authority, Academics, Auditors, Banks and the Auditing Authority. Finally, the research also seeks to determine the impact publishing delay has on banks, Tax and Auditing Authorities. A sample of …
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An evaluation of strategic management of landfill sites: A case study of Thohoyandou Block J. landfill site, Vhembe District Municipality, Limpopo Province
… Development Plan, TBJ landfill site’s monthly report, audit report and landfill site’s operating plan. Basically, field observation and a questionnaire completed by the waste manager, landfill operator and supervisor, were used to collect data on the operational challenges of TBJ landfill site …
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A Normative Model For Strategic Planning
… four studies (international and New Zealand), an audit report, 28 local authorities‘ documents and New Zealand government legislation. The analysis highlights issues of understanding devolution, accountability, responsibility and participation in decision making. Selected local authority …
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