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Showing 1 to 20 of 21 for “"Auditing standards"”.
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Does Tightening Auditing Standards Improve or Impair Welfare?
This study investigates the effects of tightening auditing standards in a setting of an oligopolistic audit market and a competitive capital market. I look at how tightening auditing standards affects audit quality, audit fee, audit market share, stock price, and investment decisions. Two audit …
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A Study of the Nature and Development of Auditing Standards in the Unitedstates
Made available in DSpace on 2014-12-05T22:10:30Z (GMT). No. of bitstreams: 1 5805384.pdf: 20206375 bytes, checksum: 057405d0a74f8c3fdc9b22b406d1d884 (MD5) Previous issue date: 1958
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A Comparative Study of Auditing Standards in Australia, Canada, England, and the United States
Made available in DSpace on 2015-05-12T21:40:51Z (GMT). No. of bitstreams: 2 license.txt: 4848 bytes, checksum: 96035ab3f5e1c23cc7138a224ce498bd (MD5) 7013365.PDF: 9223728 bytes, checksum: 12783ea589c77815fc1e4ddbcdf2432b (MD5) Previous issue date: 1969
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An Investigation of the Effect of Certain Environmental Variables on Illinois Municipal Financial Statements With Respect to Their Compliance With Generally Accepted Accounting Principles and Generally Accepted Auditing Standards of Reporting
Made available in DSpace on 2014-12-14T13:34:02Z (GMT). No. of bitstreams: 1 7811279.pdf: 9256354 bytes, checksum: 086894e3a9d247e9cf7efb39fcd30c46 (MD5) Previous issue date: 1978
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The Effects of Electronic Round-robin Brainstorming and an Explicit Idea Evaluation Process on Auditors’ Fraud Planning
Auditing standards require engagement team members to brainstorm the susceptibility of their clients’ financial statements to material misstatement due to fraud. The format of the brainstorming is not specified in the auditing standards but is continually evolving in practice with the increased use …
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Perspectives and experiences in auditing environmental management systems, social compliance and corporative social responsibility
Auditing has evolved from the basic third party verification of business accounts to broader checks on behalf of stakeholders of the three imperatives of conduct, these being the social, environmental as well as the economic activities of organisations. Auditing is not just about accounting …
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The Client Acceptance and Retention Process: How Policies and Procedures Are Developed and Implemented Within Audit Firms
… are required to adhere to quality control and auditing standards established by the Public Company Accounting Oversight Board (PCAOB) and American Institute of Certified Public Accountants (AICPA) that are not well defined. As a result, the policies and procedures across firms may differ …
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Modeling auditor judgment in nonstatistical sampling
Since its issuance in June 1981, Statement on Auditing Standards (SAS) No. 39, "Audit Sampling," has been the center of much controversy. Practitioners are voicing their concerns as they anticipate difficulties in designing, selecting, and evaluating a nonstatistical sampling procedure in …
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An investigation into the Auditing Profession Regulatory Framework and the factors influencing the adoption of ISAs in the Libyan context
… in the area of accounting in general, and auditing in particular, has been conducted in the developed countries, similar investigations within developing countries have so far been relatively limited. Moreover, global financial crises, the most recent in 2007/8, have increased the pressures …
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Are voluntary internal controls-related audit report disclosures informative in IPOs?
… 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 distinguish financial reporting quality in the unqualified audit report, the costly …
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The Influence of a Client Preference on Auditor Judgment: An Investigation of Temporal Effects and Client Trustworthiness
… is expected given since generally accepted auditing standards require auditors to consider a source's credibility. However, it is surprising that auditors' evidence evaluation efforts were not differentially sensitive to the client's trustworthiness. Such a finding may indicate that the …
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Information Security In The Age Of Cloud Computing
… losses due to unforeseen events. Statement on Auditing Standards (SAS) 70 has provided guidance to auditors of third-party service organizations since 1992, but was replaced in April 2010 by Statement on Standards for Attestation Engagements (SSAE) 16. And yet, data breaches continue to occur, …
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Does Industry-level Information Affect Auditors’ Assessment of Client-level Risk?
… in their assessment of client-level risk. Auditing standards suggest that industry-level information is likely to be important in the assessment of client-level risk, but the standards provide few specifics about how auditors should use industry-level information in the risk assessment …
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An Examination of the Audit Implications of Third-Party Risk
… from this study as they contemplate updating the auditing standards related to outsourcing.
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A conceptual framework for internal auditing : an empirical examination of the perception and practice of internal auditing - Egypt as a field of study
The need for a conceptual framework for auditing to guide the development of auditing standards and practice on a consistent and theoretically sound basis has been recognised by many practitioners and academicians. This need seems to be even stronger in the case of internal auditing. Thus, one …
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Factors that determine corporate governance in Thailand
… governance mechanisms and enhanced accounting standards, information disclosure, and auditing standards. In addition, it was found that the implementation of corporate governance was improved, especially in enforcement and disclosure. New and up-dated rules, new and revised laws, and increased …
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Facilitating Configural Processing Within the Audit Team: An Additional Benefit of the SAS 99 Fraud Brainstorming Session
… brainstorming session required by Statement on Auditing Standards No. 99, to overcome barriers to communication and improve team judgments in subsequent tasks. I recruited 57 dyads (114 professional auditors) from public accounting firms to complete an experimental instrument, and employed a 2x2 …
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Auditor-client relationships: an assessment of relationship quality.
… whole profession under scrutiny, the autonomy of auditing is being undermined. Hence, academics have raised the issue and called for government intervention and to make auditors responsible for detecting and reporting fraud. Accountants as auditors find themselves in a conflicting situation. …
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Liquidity, institutional ownership and regulation fair disclosure
There is a body of academic literature addressing two issues of importance for leveling the playing field for all classes of investors: 1) the impact of institutional investors on liquidity; and 2) the impact of Regulation Fair Disclosure on institutional investors and liquidity. Our study …
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Statutory auditor's role in corporate social and environmental reporting
… responsibility reports. In civilised societies, auditing is viewed as an evaluative tool for enhancing corporate accountability and transparency (Power, 1999; Owen and Humphrey, 2000; Sikka et. al, 1998; Smith et. al, 2011; Perego and Kolk, 2012). Throughout the past few decades, previous …
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