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 1286 for “"audit"”.
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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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Audit Office Closure Risk and Audit Outcomes
… to better understand factors associated with audit office closures and how the risk of office closure relates to audit outcomes, including audit quality and fees. Factors associated with office closure include small office size, lower office growth, proximity to regulators, unfavorable local …
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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 …
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The effect of audit market concentration on audit pricing and audit quality : the role of the size of the audit market
The GAO has recently expressed concern that audit market concentration (i.e., not client concentration) could result in greater audit fees and lower audit quality. However, the extant literature finds that local audit markets with higher concentration have lower audit fees (Numan and Willekens …
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Audit partner life cycle and implications for audit quality
This thesis examines how audit partners change over their life cycle and how those changes affect audit quality. Study 1 investigates whether human capital investment changes as audit partners become more experienced and whether an increase in the partners’ career horizon can motivate them to …
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Data Analytics in an Audit: Examining Fraud Risk and Audit Quality
<p>ABSTRACT</p> <p>DATA ANALYTICS IN AN AUDIT: EXAMINING FRAUD RISK AND</p> <p>AUDIT QUALITY</p> <p>by</p> <p>Sondra Smith</p> <p>This study is comprised of two papers which examine, through interviews and an experiment, the current practices of data analytics of CPA firms, whether and how fraud …
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Audit, Accountability and Commitment: School Business Officials' Perceptions of an Audit Regime
… controls that feature an extensive regimen of auditing. According to the ten school business officials that participated in the study, the accountability demands produced by the reform have affected their work environment in tangible ways. Data from structured interviews with the study …
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Female directors on audit committees and audit quality : evidence from the UK
… on the association between female directors on audit committees and audit quality is not convincing, as it fails to effectively consider the practitioners’ audit quality assessments. By utilising both the audit fees and meeting or beating the zero earnings benchmark as audit quality proxies, …
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Auditor and client commitment to audit preparation in a quality audit process
… appreciate the involvement of the client in an audit process (Canning, Malsch & O’Dwyer, 2017), the aim of this study is to explore the importance of audit client commitment to comprehensive audit preparation, to improve the quality of a UK financial statements audit. This research is based on a …
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The Effects of Core Audit Teams' Review of Centralized Audit Teams' Work
… accounting firms recently created U.S.-based audit support groups to advance efficiency and consistency by applying firm-wide methodologies and standard audit procedures in judgmental/routine accounting areas. These groups—hereafter called the centralized audit team (CAT)—service several …
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Energetický audit vybrané budovy
… teoretické objasnění problematiky energetického auditu, výpočet tepelných ztrát a zpracování energetického auditu. Bakalářská práce na téma energetický audit se skládá z několika částí. V první části je čtenář seznámen s problematikou energetického auditu. Práce popisuje, k čemu energetický audit …
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Does the PCAOB Inspection have an Effect on Audit Fees and Audit Quality?
… of the issuance of the PCAOB Part II report on audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issues inspection reports that include a public portion (Part I) of …
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The Effect of Audit Committee Compensation on the Procurement of Non-audit Services
<p>Over the last decade, audit committee member compensation has shifted from a cash compensation structure toward a more equity-based compensation structure, with members on the audit committee holding substantially large equity positions. Although contrasting viewpoints exist as to whether more …
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The Effects of Audit Review and Audit Risk on Auditors' Justifications and Judgments
This study adds to an interesting and growing area of accounting research by providing new evidence about the strategic persuasion behaviors subordinates use when they expect to be reviewed. It is crucial to understand these behaviors since they may affect reviewer evaluations of and responses to …
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The Impact of Audit Engagement Partner Disclosure on Audit Outcomes in the United States
<p>ABSTRACT</p> <p>THE IMPACT OF AUDIT ENGAGEMENT PARTNER DISCLOSURE ON AUDIT OUTCOMES IN THE UNITED STATES</p> <p>by</p> <p>James Alan Bell</p> <p>This study is motivated by the Public Company Accounting Oversight Board’s (PCAOB) mandate requiring the public disclosure of the audit engagement …
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A szabványok fontossága, Felügyeleti audit
… a gyakorlatomat végeztem épp felülvizsgálati audit zajlott, ennek leírtam az előkészületeit, valamint, hogy én, hogyan vettem részt ebben. Kérdőíves kutatással felmértem, hogy az emberek hogyan viszonyulnak ezekhez a rendszerekhez, dolgozóként és vásárlóként is.
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The audit of expert systems
… results of an investigation into the methods of auditing Expert Systems. Such systems have already proved to be, and are increasingly becoming, a very powerful tool in many areas such as medicine, geology, finance and banking. They embody unique risks which are not treated by conventional audit …
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Anaesthesia Preoperative Clinic (APOC) Audit
… for surgery. Objective The intention of the audit is to create a database of the patients seen at APOC-GSH during 2014. Primary objectives are: 1 Referral pattern: - What proportion of patients are referred for improvement of medical condition? - What proportion of patients are referred for …
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Revising the MIT degree audit
Thesis (M.Eng.)--Massachusetts Institute of Technology, Dept. of Electrical Engineering and Computer Science, 1999.
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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.
Audit committee members play a pivotal role in the audit process, specifically, when 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 …
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