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 303 for “"Auditors"”.
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The Effects of Auditors' Trust in Client Management on Auditors' Judgments
… decisions. The first study examines whether auditors develop trust in a client's management after working with the client during prior audit engagements. The results indicate that auditors have higher trust in the client's management after a positive, overall satisfying experience working …
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Geographically Distributed Auditors' Judgement Quality
… firms involves geographically distributed auditors (Brady, Birkenbeuerl, Rahill, and Sharpe 2011; Doty 2011, Jones 2011; Hanes 2013; Downey and Bedard 2019). Two popular geographically distributed audit arrangements are group audits and audit offshoring. These arrangements allow audit firms …
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Geographically Distributed Auditors' Judgement Quality
… firms involves geographically distributed auditors (Brady, Birkenbeuerl, Rahill, and Sharpe 2011; Doty 2011, Jones 2011; Hanes 2013; Downey and Bedard 2019). Two popular geographically distributed audit arrangements are group audits and audit offshoring. These arrangements allow audit firms …
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Pattern Identification and Industry -Specialist Auditors
The results demonstrate that matched specialists are able to interpret and fill in partial cue patterns, whereas mismatched specialists do not recognize the implications of even full patterns. Matched specialists respond to a partial cue pattern that potentially indicates misstatement by developing …
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The Auditors in The Ring and the Book
No abstract prepared.
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An Investigation Into Auditors' Evaluations of Compliance Tests
Auditors often perform compliance tests to determine whether an auditee's control procedures are operating as prescribed. While the literature seems to suggest that different types of compliance tests have different strengths (i.e., different capacities to detect deviations from prescribed control …
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Auditors' Use of Formal Advice from Internal Firm Subject Matter Experts: The Impact of Advice Quality and Advice Awareness on Auditors' Judgments
… issue surfaces during the audit. As such, auditors may or may not be a priori aware that an expert's use is planned before auditing a complex issue. In this dissertation, I examine how receiving advice of different levels of quality in terms of whether it incorporated all relevant client …
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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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Pressure on Auditors and Dysfunctional Behaviour as Institutional Work
… auditor behaviour in the context of Indonesia. Auditors play an important role in the economy of a country by providing credible information for various users of audited financial statements for decision-making. However, auditors often show inappropriate behaviour when performing audit …
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Reflective capacity, auditors and professional scepticism: an empirical analysis
… gathered from a survey of 392 professional Irish auditors, of all career grades from trainee to partner, to include all the largest audit firms. The new comprehensive RSS is designed and tested using Factor Analysis, while experience as a determinant of PS is assessed through a series of …
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Can Identifying and Investigating Fraud Risks Increase Auditors' Liability
… fraud jurors will be more likely to hold auditors liable for losses when the auditors did, versus did not, identify the perpetrated fraud as fraud risk during the audit. In addition, I rely on the aforementioned theories to predict that in cases of undetected fraud, given that the auditors …
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A Field Study Concerning the Role of Internal Auditors
Made available in DSpace on 2014-12-11T21:53:14Z (GMT). No. of bitstreams: 1 7212134.pdf: 7106345 bytes, checksum: aa0361a0a22a73f1b7736a36e50fb613 (MD5) Previous issue date: 1971
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Does Industry-level Information Affect Auditors’ Assessment of Client-level Risk?
<p>This study investigates auditors’ consideration of industry-level information 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 …
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An investigation of experienced auditors' knowledge structures: A reaction time test
This dissertation extends prior research by investigating knowledge structures for financial statement errors, using a reaction time method, which previously has not been used to examine these issues. The two candidate knowledge structures, cycle and error type, have been identified in previous …
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Auditors' Role in Fair Value Monitoring: Evidence from Security-Level Data
… light on the mechanisms that shape the role of auditors in monitoring the increasingly important yet subjective FV determination process.
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Labeling Schemes or Labeling Scams?: Auditors' Perspectives on ISO 14001 Certification
… series of in-depth interviews with environmental auditors, this dissertation contributes to a deeper empirical understanding of these regulatory instruments by, first, exploring how the adoption of an EMS promotes self-regulatory capacity and contributes toward effective environmental protection, …
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Prediction of going-concern status: a probit model for the auditors
… models suggested in the literature and the auditors. The effects of misclassification costs of Type I and Type II errors on the Koh model are also considered. It is found that the optimal cut-off probability for the Koh model is very insensitive to varying relative misclassification costs. …
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Coping With Identified Budgetary Time Constraints: Auditors' Industry Specialization and Risk Assessments
… suggest that industry specialization affects auditors' risk assessments. Specifically, industry-matched auditors make better discerning risk assessments than do industry-mismatched auditors. Industry-matched auditors also use more appropriate coping strategies and revise the audit plan and …
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