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 29 for “"Audit Services"”.
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Non-Audit Services and Auditor Independence: the Case of Saudi Arabia
The nature of the client-auditor relationship is a critical issue for stakeholders and other users of the audited financial statements. This type of relationship is predicated on trust; however, it is susceptible to differing motives, conflict of interest, and information asymmetries. An external …
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The pricing of audit services in South Africa : an analytical study
The pricing of audit services is a complex function of many variables. Prior research has proposed various approaches and models to identify some of these factors. This paper provides a description of one such model. Studies based on this model, or modifications of it, have been performed in …
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The Effect of Audit Committee Compensation on the Procurement of Non-audit Services
<p>Over the last decade, audit committee member compensation has shifted from a cash compensation structure toward a more equity-based compensation structure, with members on the audit committee holding substantially large equity positions. Although contrasting viewpoints exist as to whether more …
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Social Structure and the Dynamics of Interfirm Ties: The Audit Services Market, 1986 to 2002
… can be applied to similar markets for business services, and the findings speak the nature of contemporary corporate bigness and its attendant social problems.
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The Effect of Prohibiting Non-Audit Services on Auditor Independence of Mind in the United Kingdom
… investors' interests have long debated the non-audit services (NAS) provided by auditors and how they impact auditor independence. In addition to audit examinations, audit firms often provide clients with NAS such as tax services, litigation support services, accounting services, recruitment and …
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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 tax aggressiveness and complexity on investors' preferences for joint provision of tax and audit services
Joint provision of tax and audit services has been under regulatory scrutiny for over a decade. I use a source credibility framework to map the costs and benefits of joint provision to the components of source credibility, competence and trustworthiness, to explain the effect of aggressiveness and …
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Are Out-Of-Period Adjustments a Type of Stealth Restatement? An Examination of Non-Audit Services, Clawback Provisions, and Out-Of-Period Adjustments
… to investigate (1) the association between non-audit services (NAS) and OOPAs, (2) the association between clawback provisions and OOPAs, and (3) the interaction of NAS with clawback provisions on OOPAs. An auditor providing NAS could create an economic bond with the client that weakens the …
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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 …
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Essays on international auditing : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accountancy at Massey University, Auckland, New Zealand
… research investigates the determinants of both audit fees and the purchase of non-audit services using multi-country data. In the current globalized economy and in an environment of increased labour mobility, auditors play a crucial role in assuring the quality of financial reporting. At the …
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The impact of corporate governance on auditor independence: A study of audit committess in UK listed companies.
The thesis explores the relationship between Audit Committees and External Auditors’ fees of a sample of FTSE 350 companies in the UK for the period of 2005-2006. This is achieved by providing answers to three main research questions. First, what are the determinants of Audit Committee activity? …
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The changing competitive structure of the Canadian accounting market over a period of large firm merger activity
… changing competitive structure of the Canadian auditing industry during the period 1987 to 1992. Two mergers took place over this period amond four large Canadian accounting firms. I assess whether market power is likely to become a problem with already high, and possibly increasing levels of …
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Enterprise Risk Management: The Transformation of Board-level Engagement as Evidenced by Disclosure
… (ii) firm valuation, and (iii) the pricing of audit services by external auditors measured as outcomes.</p> <p>After coding ERM disclosures of companies in the S&P 500 for 2010 to 2014, the final sample consists of 2,264 company-year observations used to create the BODERMX. The results of the …
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Statutory auditor's role in corporate social and environmental reporting
The social and environmental audit practice is regarded as an effective mechanism for adding accuracy and credibility to the corporate social responsibility reports. In civilised societies, auditing is viewed as an evaluative tool for enhancing corporate accountability and transparency (Power, …
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The effectiveness of internal auditing in the public sector in Zambia.
… factors that have an impact on internal audit effectiveness in the public sector. The objective of this study was to device a model that can be used in the public sector to enhance a sound internal auditing system that will boost financial accountability and quality audit work. The study …
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The effectiveness of internal auditing in the public sector in Zambia.
… factors that have an impact on internal audit effectiveness in the public sector. The objective of this study was to device a model that can be used in the public sector to enhance a sound internal auditing system that will boost financial accountability and quality audit work. The study …
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The Relationship Between Governance Practices, Audit Quality and Earnings Management: UK Evidence
… and meeting frequency of boards of directors and audit committee) and audit quality. Secondly, the study investigates the effectiveness of corporate governance characteristics and higher quality auditors in constraining earnings management. There are three proxies of audit quality employed: audit …
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Is the EU "Going Too Far"? Examining the divide between the legislator within the EU and members of the financial market
… which they expressed the need to reinforce the audit system in order to help prevent future financial failure. Regarding the issue of auditor independence, the European Commission suggested further legislation to reinforce professional scepticism, mandate the rotation of audit firm and prohibit …
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Audit committee effectiveness: Australia and Saudi Arabia
The mere presence of the audit committee does not necessarily translate into an effective monitoring body. As a result, the search for mechanisms to enhance corporate governance and increase the quality of financial reports has mostly focused on the structure of audit committees. This thesis …
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