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 13 of 13 for “"Auditing firms"”.
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The impact of expert systems on auditing firms: an investigation using the Delphi technique and a case study approach
The increasing effort to develop auditing expert systems raises many questions about their impact on public accounting firms. This research examines the status of expert systems in auditing and investigates the possible future impacts of expert systems on auditing firms. The research involved two …
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Understanding the societal resistance to the uptake of AI and other emerging technologies in auditing firms: A South African perspective
… than ever after the COVID-19 pandemic. Audit firms are no exception to this, yet many auditors and audit trainees still show a reluctance towards integrating technology into their work processes. Considering that almost 80% of all Fortune 500 accounting functions will be automated within the …
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Increasing auditors' competence : the impact of the ST regulation of the CSRC
… higher audit quality compared to local Chinese auditing firms. In fact, the quality of the "Big Four" auditing firms equals that of their non-"Big Four" peers..
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The PCAOB's Achievement of Its Mission
The auditing field within the accounting industry had been self-regulated until the Sarbanes Oxley Act of 2002 (SOX) was passed in response to the cumulation of accounting scandals. SOX created the Public Company Accounting Oversight Board (PCAOB) to oversee the auditing field through inspections …
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The significance and recent trends of management letters within the Maltese economy
… attributed by both local businesses and local auditing firms, to the ML. Moreover, this study also seeks to explore any recent trends established when it comes to preparing and implementing the MLs. DESIGN: To achieve the study’s objectives, a qualitative research approach was adopted whereby …
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Understanding how qualifying-year accounting students construe potential employers when making employer-choice decisions
… participants. On average, three of the Big Four auditing firms were mostly construed similarly, namely EY, PwC and Deloitte, with KPMG construed differently by the majority of participants. Nolands and Mazars were construed similarly for 8 participants. Transnet was perceived distinctly from the …
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An Understanding of the Joint Audit Role in enhancing the External Audit Practices in Kuwait
… competition among the largest number of auditing firms, leading to more innovation and improved response to the needs of the audit market. This is the general perception of AQ practices and the extent to which respondents agreed with statements regarding measures that can improve the AQ …
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The impact of computer technology on accounting and auditing in the Middle East with special emphasis on Arabisation, transfer of technology and training
… of information technology on accounting and auditing , in particular, the computer technology on accounting and auditing in the Middle East with special emphasis on arabisation, transfer of technology and training. The use of computers and information technology is altering the way we do …
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Investment opportunities, agency conflicts, contracts, and the demand for audit quality.
… and creditors. The sample is comprised of those firms who were being audited by Laventhol and Horwath (LH) when LH declared bankruptcy in November of 1990. The auditors appointed to replace LH ranged from members of the big six accounting firms to regional and local auditing firms. Because of the …
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Auditor and client commitment to audit preparation in a quality audit process
… with audit engagement leaders from a range of auditing firms as well as with finance directors from a range of audited clients. The perspectives as to the levels of preparedness for the first day of the financial statements audit commencing from each participant group were examined and were …
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Examining job satisfaction levels and the intention to quit amongst employees in a small to medium auditing firm in South Africa
… to quit amongst employees at a small to medium auditing firm in South Africa. Demographic factors such as age, gender, marital status, tenure (length of service), number of dependents and qualification was used to establish the impact it had on employee's job satisfaction levels and their …
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La implementación de un sistema de control de calidad (NICC 1) en la mejora de los servicios de auditoría
Esta investigación plantea conocer cómo influye la implementación de la “Norma Internacional de Control de Calidad (NICC 1)” en la mejora de los servicios prestados por las pequeñas firmas auditoras en Lima, Perú; ya que hasta el año 2019 se han hecho los esfuerzos y aún no se ha reglamentado esta …
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Changes Needed in Sarbanes-Oxley
… demise of one of the world's leading accounting firms. In all, the Act has eleven titles with sixty-nine total sections, and it is sixty-six pages in length. Since the first proposal was made on June 14, 2002, over seventy-five proposals passed through Congress virtually unopposed. The need for …