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 20 of 26 for “"Auditor Independence"”.
-
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 …
-
External auditor independence: selected group perceptions
The professional independence of external auditors is fundamental to the auditing profession. Thus, it is important that auditors are not only independent in fact, but that they are also seen to be independent - i. e. independent in aPRearance. In that light, it is clear that external auditor …
-
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 …
-
The Effect of Prohibiting Non-Audit Services on Auditor Independence of Mind in the United Kingdom
… 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 remuneration services and …
-
The Impact Of Disclosing Auditor Independence And Tenure On Non-Professional Investor Judgment And Decision-Making
… investigates how disclosing both the auditor’s obligation to remain independent of its client and auditor tenure in the audit report influence non-professional investors’ judgments and decision-making, especially the decision about whether to invest in a particular auditee. In the …
-
The impact of corporate governance on auditor independence: A study of audit committess in UK listed companies.
… 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? Second, what is the …
-
Merger and Acquisition Financial Reporting Outcomes: An Examination of Non-Audit Fees and the Impact on Auditor Independence
<p>For over 40 years, the issue of auditors providing both auditing and non-audit services (NAS) to their audit-clients continues to be at the forefront of concerns to regulators, investors, and academics. The literature primarily provides two competing effects of NAS on financial reporting …
-
Exploring a South African solution to an international concern over auditor independence: The South African audit profession's opinions with regard to mandatory audit firm rotation
… public protection that requires a high degree of independence between the auditor and the audit client to ensure audit quality is achieved. Internationally, especially in the European Union, there is a legislated move towards mandatory audit firm rotation (MAFR) to ensure auditor independence. …
-
The Impact of mandatory audit firm rotation on the statutory duties of Directors
… June 2017, the Independent Regulatory Board for Auditors, the audit regulator in South Africa, implemented mandatory audit firm rotation (MAFR) with effect from 1 April 2023 in response to concerns regarding auditor independence in South Africa. The introduction of MAFR has been met with …
-
The Effect of Audit Committee Compensation on the Procurement of Non-audit Services
… economic bond that arises between the external auditor and the client, as a result of NAS purchases. Although regulators have not provided convincing evidence that NAS impair auditor independence, investors perceive that NAS have the potential to impair auditor independence, and hence, the …
-
Exploring the perspectives of audit committee members on mandatory audit firm rotation in a South African context
… by the Independent Regulatory Board of Auditors (IRBA) to make audit firm rotation compulsory in South Africa. Semi-structured, in-person interviews were conducted with audit committee members in South Africa to explore and contribute to the existing literature on audit committee member …
-
Audit Firm Rotation, Audit Firm Tenure, and Audit Committee Support in Accounting Disputes
… 1990s, U.S. regulators have sought to increase auditors’ independence from management and to reduce the presumed detrimental effects of economic bonding on public company financial reporting. Implementation of mandatory audit firm rotation that limits auditor tenure to reduce potential …
-
Breaking Bonds: The Impact of Accountability on Client Identification
… research has indicated that not only do auditors form relational bonds with their clients, but they also tend to acquiesce to their client’s perspective because of that bond. As a result, professional skepticism is often compromised. Accounting research has suggested auditor rotation as a …
-
An Empirical Investigation of the Effects of Earnings Predictability and Auditor-Client Relationships on the Bond Credit Market
… second study investigates the effect perceived auditor independence has on the rating assigned to newly issued bonds. The magnitude of non-audit service fees is utilized as a proxy for auditor independence. The results of the study document a consistent negative relationship between the level of …
-
Auditing and Regulations
… rule, i.e. the rule imposing the change of the auditor after a specified period of time, as a potential means to increase auditor independence and therefore audit and reporting quality. I then study a case of direct monitoring activity on reporting quality carried out by a supervising body, …
-
The Relationship Between Governance Practices, Audit Quality and Earnings Management: UK Evidence
… governance characteristics and higher quality auditors in constraining earnings management. There are three proxies of audit quality employed: audit fees, non-audit fees and industry specialist auditors. Based on data obtained from the FTSE 350 between 2005 and 2008, the first empirical …
-
Empirical essays on firm behavior in India
… Rohini Pande and I measure the effects of auditor independence on the reliability of reports by third-party environmental auditors and the regulatory compliance of the firms they audit, using a field experiment. We find that a reformed audit system in which auditors were randomly assigned …
Page 1 of 2