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 29 for “"External Auditors"”.
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The influence of individual, team and contextual factors on external auditors' whistle-blowing intentions in Barbados. Towards the development of a conceptual model of external auditors' whistle-blowing intentions.
… there is a need for a model that addresses auditors' whistle-blowing intentions. This thesis presents a conceptual model on whistle-blowing intentions among external auditors, where individual-led antecedents influence whistle-blowing intentions, but are moderated by isomorphic and …
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Internal and external auditors : their judgements and perceptions on internal control, based on a payroll system
… So, cooperation between the two groups of auditors is important. Both should be interested in any systematic differences which may exist between their judgement patterns.This study investigated this similarity assumption. Specifically, it examined whether IAs made similar judgements to EAs …
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External auditors and clients: an investigation ofperceptions of value for money (VfM) audit practices inthe UK public sector
… empirical explanations for the perceptions of external auditors and clients (professionals and Operational Managers in the UK Public Sector organisations), in regard to the Value for Money (VfM) audit’s ability to improve performance in the UK Public Sector organisations. The main source of the …
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AN AUDIT COMMITTEE MEMBER’S ROLE IN AUDIT ADJUSTMENT DISPUTES: THE EFFECT OF EXTERNAL AUDITOR ATTACHMENT ON AN AUDIT COMMITTEE MEMBER’S ASC 360 ADJUSTMENT DECISIONS.
… negotiating disputes between management and the external auditor concerning audit adjustments. According to Auditing Standard 16 (formerly AU Section 380.34-.44), the external auditors are required to discuss, with the audit committee, all significant findings resulting from the completion of the …
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Persepsi akuntan pendidik dan auditor eksternal terhadap efektivitas metode pendeteksian untuk mencegah tindakan kecurangan keuangan
… audit). ENGLISH: Accounting educators and external auditors are different accounting profession. The differences of profession will lead to differing perceptions, particularly regarding the effectiveness of financial fraud detection methods. It is because of differences in experience …
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Firm Observability, Diversified Investors' Auditing Preferences, and the Nature, Timing and Extent of Auditors' Tests (An Empirical Analysis)
… and methodological framework to test whether external auditors' elections concerning the nature, timing and extent of their tests are consistent with the auditing preferences of fully diversified investors, where such preferences are conditioned on (and only on) the observability of the …
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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 …
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Voluntary formation of audit committees and their practices : an Australian study
… of audit committees was linked to Big 4 external auditors, proportion of independent directors, leverage, firm size, management's share of ownership, board size, assets in place and the total number of shares issued.
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The Impact of Constraining Auditor Behavior and Audit Committee Questioning on Non-GAAP Reporting Decisions
… is utilized. While the level of flexibility external auditors exhibit during discussions over subjective GAAP reporting choices can influence management's GAAP reporting decisions, it is important to determine if this behavior affects subsequent non-GAAP reporting decisions. Additionally, …
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A theoretical investigation of mandatory auditor reports on internal control structures
Recently, the call for external auditor reports on client internal control structures has come from many fronts (i.e., Public Oversight Board, GAO, FDIC, etc.). The parties calling for these auditor reports typically assert that these auditor reports will serve to reduce management fraud. Before …
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The impact of corporate governance on auditor independence: A study of audit committess in UK listed companies.
… the relationship 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 …
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The Effects of Executive Compensation and Auditor Industry Specialization on Financial Reporting Executives\' Decision-Making during a Potential Restatement That Will Lead to a "Clawback"
… executives' (FREs) decision-making after the external auditors have proposed a restatement that will lead to a clawback. I performed a web-based experiment that was electronically distributed to sixty FRE participants (i.e., CFOs, controllers, and treasurers) and manipulated executive …
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The Effects of Audit Committee Financial Accounting Expertise and Recognition versus Disclosure on Chief Audit Executives' Tolerance for Financial Misstatements
… present study examines and finds that internal auditors, particularly Chief Audit Executives, recognize financial accounting expertise as a significant base of audit committee (AC) power in the financial reporting process. However, such an AC expertise (i.e., financial accounting expertise) does …
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THREE ESSAYS ON MONITORING OF FINANCIAL REPORTING BY CORPORATE DIRECTORS
… attention on the role of audit committees, auditors and CFOs in maintaining the integrity and quality of corporate financial reporting. The U.S. Congress passed the Sarbanes-Oxley Act (SOX) in July 2002, and the New York Stock Exchange (NYSE) and the NASDAQ Stock Market, Inc. (Nasdaq) …
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An Investigation into the Suitability of International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) in Jordan
… will be addressed. A total of 10 interviews with external auditors were conducted to test the ground and determine the relevant topics within IFRS for SMEs in Jordanian SMEs context. In addition to that, a total of 605 questionnaires were distributed to external auditors and financial managers of …
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The impact of IFRS 8 on segmental reporting by Jordanian Listed Companies: an analysis of disclosure practices and some stakeholders’ perceptions
… and (ii) to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements about this new segmental reporting standard. A decision usefulness theoretical framework underpins the research; the research was carried out by using a …
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The audit of expert systems
… this model by mailing questionnaires to internal/external auditors within the U.K. Given the research performed in this study and subject to the limitations detailed, the proposed models appear reliable, flexible, practical and suitable to the internal auditor in assessing the effectiveness of the …
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Governance mechanisms and firm characteristics
… of the board of directors and the quality of its external auditors, are examined as they feature prominently in regulatory reforms. The results show that a joint P/B, P/E classification captures significant differences in the use of both mechanisms confirming that governance frameworks vary with …
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An Exploration of Management Fraud in the Nigerian Banking Industry – A Sociocultural Perspective
… to employees, investors, regulators, creditors, external auditors, and the public. Despite numerous efforts to eradicate this category of fraud through the adoption of different studies, codes, and reforms, it remains an unending menace across all economies. Hence, this study on management fraud …
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The role of accounting in handling and reporting environmental effects
… Also environmental reports should be verified by external auditors in order to improve their integrity and prevent them from being used as a public relations exercise.<br/>
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