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 14 of 14 for “"Audit office"”.
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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 …
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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 …
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Accounting Firms and Tax Aggressiveness
… the role of accounting firms which provide audit services at the same time to their clients, has received significant public attention. One salient concern is the appropriateness of an audit division reviewing the work conducted by the tax division of the same accounting firm. During the …
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Public - Private partnership financing in South Africa
… to provide the best value for money (National Audit Office, 2001). This suggests that the South African financial market, which is so critical to the success of PPP projects, may in fact be hindering the development and efficiency of the market. The main research questions addressed in this …
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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 applicability of performance measurement indicators in Maltese local government : an assessment
… conducted with representatives of the National Audit Office, the Local Council Association, the Department of Local Government and ten Executive Secretaries of Local Councils in different localities. The questionnaire was distributed to the general public on social media. Findings: Although …
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INTERNAL AUDIT AND CONTROL FUNCTION AND PROCUREMENT FRAUD IN HIGHER EDUCATION INSTITUTIONS: EVIDENCE FROM AN EMERGING ECONOMY
… investigated the effectiveness of internal audit and control function in reducing procurement fraud in higher education institutions in an emerging economy of Ghana. Ghana is one of the African countries, which is most affected by the cankers of fraud and corruption. Earlier studies revealed …
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Auditors' Reactions to and Companies' Control of Classification Shifting
… 2006). This study investigates how high-quality auditors (i.e., Big Four auditors, auditors with long tenure, and industry-specialist auditors) respond to managers' usage of classification shifting and also how the existence of internal control deficiencies affect the incidence of classification …
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Performance of public sector information systems projects: The case of UK central government
… method was adopted, and 10 years of National Audit Office Value-for-Money reports were analysed covering 31 information systems projects. Theoretically the concept of ‘owner dynamic capabilities’ is introduced, and the experience of UK central government information systems projects is …
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Big 4 Office Personnel and Audit Quality
<p>Because U.S. Big 4 audit quality is inconsistent between office locations within the same firm, the Public Company Accounting Oversight Board (PCAOB) has maintained a standing Audit Quality Indicator Project designed to assist academics, practitioners, and its own inspection teams in identifying …
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Urban Trees, Woodlands and Forests as Places of Mental Well-being for People with Early-Stage Dementia
… heart disease and cancer put together (National Audit Office, 2007). The delivery of care and support available for people with dementia is changing, with a growing move towards supporting people with dementia (and carers) to live in the community for as long as possible, inclusion of people with …
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Private-Client Industry Specialization and Public-Client Audit Quality
This study examines whether auditor industry expertise in private clients influences audit quality of public client engagements in the United States. Private companies are significant to the U.S. economy as well as audit firms. I hand-collect auditors' private client information and construct a …
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External auditors and clients: an investigation ofperceptions of value for money (VfM) audit practices inthe UK public sector
… explanations for the perceptions of external auditors and clients (professionals and Operational Managers in the UK Public Sector organisations), in regard to the Value for Money (VfM) audit’s ability to improve performance in the UK Public Sector organisations. The main source of the data was …