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 9 of 9 for “"Audit Reporting"”.
-
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 …
-
The Effects of Audit Committee Financial Accounting Expertise and Recognition versus Disclosure on Chief Audit Executives' Tolerance for Financial Misstatements
… present study examines and finds that internal auditors, particularly Chief Audit Executives, recognize financial accounting expertise as a significant base of audit committee (AC) power in the financial reporting process. However, such an AC expertise (i.e., financial accounting expertise) does …
-
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 …
-
Control risk as audit risk element assessment model /
Recent collapses of audited companies have shown that audit quality issue is relevant and should be further developed. The main determinant of audit quality - this is audit risk which has to be assessed by auditor each time during audit. In order to assess the audit risk inherent risk element …
-
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 …
-
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 …
-
Investigating the role of reportable irregularities in South African audit
… of the statutory requirement for South African auditors to report certain irregularities to an independent regulatory body. Detailed interviews with some of the country’s leading minds in auditing and corporate governance illustrate how a whistle-blowing duty impacts the functioning of quality …
-
The Effects of Human Capital and Voluntary Human Capital Disclosures on Investors' Decision-Making and Assessments of Firm Value
… also investigates the interactive effects of auditor attestation on voluntary disclosure. The primary hypothesis examines whether firms providing strong human capital disclosures will have higher credibility ratings and stock price associations than firms not providing such disclosures. I find …