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 22 for “"External Audit"”.
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An Understanding of the Joint Audit Role in enhancing the External Audit Practices in Kuwait
This research evaluates the role of Joint Audit (JA) from a diverse stakeholders' perspective and investigates the effects of JA on the overall audit quality (AQ), it has aimed at examining the effects of a JA on Kuwait's quality of the financial reports. The data were collected using …
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THE EFFECTIVENESS OF CORPORATE GOVERNANCE AND EXTERNAL AUDIT ON CONSTRAINING EARNINGS MANAGEMENT PRACTICE IN THE UK
… theory predicts that corporate governance and external audit enhance the convergence of interests between shareholders and managers. The primary objective of this thesis is to investigate the effect of corporate governance and external audit on constraining earnings management practice in the …
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An analysis of the role and performance of audit committees in the Victorian government public sector in providing assurance and governance
… has been to identify and analyse: the role of audit committees, the attributes of audit committee members, and the functions and activities that they perform in government-funded public sector organisations, focusing on Victorian government organisations. This research determined how audit …
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Audit Committee Oversight of Fraud Risk
<p>This study examines how audit committees (ACs) fulfill their responsibilities for assessing fraudulent financial reporting (FFR) risk by focusing on the social influence/risk aversion relationship. Although the AC’s responsibility for assessing FFR risk is arguably one of its most important …
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Accounting comparability, audit effort and audit outcomes
… the usefulness of accounting comparability for audit engagement. Comparability among peer firms in the same industry reflects the similarity and the relatedness of firms’ operating environment and accounting reporting. From two perspectives of “inherent business risk” and “external information …
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Efficacy of fraud triangle model in the detection of fraudulent financia reporting in South African Municipalities
… tend to undermine investors’ confidence in audited financial statements. Prior studies have reported the high financial cost of fraudulent financial reporting from municipalities and the subsequent impact on capital and financial markets. The Auditor General, South Africa, (AGSA) has …
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COUNSELORS’ PERCEPTIONS OF INTEGRATING INDIAN/EASTERN AND WESTERN COUNSELING APPROACHES IN INDIA
… and analysis. Peer debriefing, member check, and external audit were conducted. Results from this study provide insights into how counselors adapted Western counseling theories to the Indian context, incorporated indigenous concepts in counseling, attempted to integrate Indian/Eastern and Western …
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An In-depth study into behavioural auditing - its use in giving indication of potential fraud
Behavioural auditing has been a subject discussed by auditors for many years but little work appears to have been done to quantify fully what it actually is, what its precise definition is and where it fits with other aspects of auditing. This work has, therefore, researched in detail the …
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The interplay between environmental social governance (ESG) performance, access to finance and growth in unlisted firms: Evidence from Eastern Europe and Central Asia Region
… stage with the International Journal of Auditing, which is also classified as an ‘A’ category journal. Article 3 has been submitted to the International Review of Economics and Finance, another journal with an ‘A’ ranking. The articles, which form the empirical component of the thesis, …
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Government Accounting and Performance Reports in the United Arab Emirates
… a detailed study of the financial reporting and auditing requirements specified under UAE law. This analysis reveals a number of weaknesses in the system of governmental reporting adopted in the UAE.<br/><br/>As a result of the literature survey and the findings relating to the system of …
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Hedge Fund Ownership and Auditor-Client Contracting In U.S. Firms
… between hedge fund ownership and the external audit process.</p> <p>The purpose of this study is to investigate whether hedge fund ownership affects auditor-client contracting. Specifically, the study examines the relationships between hedge fund ownership and (1) audit fees, (2) audit …
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Meaning-Making in Student Conduct Administration: A Developmental Perspective
… the Global Leadership Profile instrument, and an external audit. Finally, a cross-case analysis explored how the action logic expressed was related to meaning-making and specific themes identified from the interviews and literature.</p> <p>The findings from these participants suggest the presence …
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The Attitudes And Social Identity Of Faculty After Participating In Interprofessional Education
… quotes from participants, and approved by an external audit. Each theme was classified into correlating research-based categories, including social identity, attitudes toward IPE, faculty role in IPE and faculty learning experience. Cross professional-culture diversity and interaction …
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The impact of institutional stock ownership on a firm's earnings management practice: an empirical investigation
… of other influential governance factors such as external audit, independence of boards or audit committees on the level of accrual management. Second, I develop a unique and powerful accrual model, which represents an improvement over the traditional models typically used in previous research and …
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Auditing healthcare facilities against the National Core Standards for occupational health and safety and infection prevention and control: compliance, reliability and impact
Auditing in health care has been recommended by many national organisations to improve patient safety and quality of care, despite inconclusive evidence to support its effectiveness. In South Africa, the National Core Standards for health establishments in South Africa (NCS) was published in 2011. …
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SMEs and CA firms ecosystem: the case of New Zealand taxation and audit
… use for decision making in the SME taxation and audit market. As a part of this study, the characteristics of service quality are considered. SME managers, on the one hand, are involved in decision making about CA firm selection, change and ratification, while CA firms, on the other hand, are …
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Viešųjų įstaigų vidaus ir išorės kontrolės sistemos vertinimas siekiant didinti efektuvumą /
The analysis of internal and external control systems in public sector institutions is crucial as it directly contributes to the stability, efficiency, and transparency of organizations, which are essential for ensuring high-quality service delivery and maintaining public trust. In the contemporary …
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Mandatory Earnings Disaggregation and the Value Relevance, Persistence and Pricing of Earnings Components: South African Evidence
… earnings are formally defined and subject to external audit, while firms in the United States are allowed to define their own exclusions from pro forma earnings. This study investigates the value relevance, persistence and pricing of the earnings components that result from the headline …
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The effectiveness and value of internal audit in financial institutions: Evidence from qualitative research.
Effective and value generating internal audit activities have long been contested because they play a key part in the achievement of a financial institution’s objectives. Internal audit’s systematic risk‐orientated approach to evaluate and improve a financial institution’s risk management and …
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Outsourcing the internal audit function with special reference to the UK public and private sectors
… become a target for outsourcing is the internal audit function. This thesis incorporates a comprehensive literature review on the subject of outsourcing in general and that of internal audit in particular. It also includes a detailed analysis of data from a survey that was carried-out in the UK …
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