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 61 for “"audit committee"”.
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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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Audit committee effectiveness in Victorian local government
… with particular reference to the role of the audit committee. The primary research question is: ‘Do audit committees in Victorian local government function effectively?’ The secondary research question is: ‘Do the investigations into local government maladministration and malfeasance enhance …
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Audit committee effectiveness: Australia and Saudi Arabia
The mere presence of the audit committee does not necessarily translate into an effective monitoring body. As a result, the search for mechanisms to enhance corporate governance and increase the quality of financial reports has mostly focused on the structure of audit committees. This thesis …
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AUDIT COMMITTEE OVERSIGHT OF INTERNAL CONTROL OVER FINANCIAL REPORTING
<p>This study investigates the processes audit committees employ to fulfill their obligation to oversee internal control over financial reporting (ICFR). Specifically, I explore audit committee processes within five fundamental internal control components: control environment, risk assessment, …
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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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Audit committee, corporate governance and the Sarbanes-Oxley Act 2002
… enhanced corporate value for some firms. Overall audit conu-nittee effectiveness decreased during the SOX period, but it increased in the post-SOX period, which indicates, in terms of corporate governance, SOX was beneficial to shareholders because it improved the overall audit committee …
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The Role of Audit Committee: Analysis of the Influence of Financial Expertise
… of this thesis is to investigate the impact of audit committees, and particularly their financial expertise, on firms’ decisions. Specifically, this thesis addresses four sub-objectives, which are developed in four different empirical studies. The first two empirical studies aim to perform a …
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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 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 role of the audit committee within the UK framework of corporate governance and accountability
… exploration of the role and functioning of the audit committee within the UK framework of corporate governance. It contributes to the existing audit committee literature through • the presentation of a qualitative examination of the role of the audit committee in large UK public limited …
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The Impact of Constraining Auditor Behavior and Audit Committee Questioning on Non-GAAP Reporting Decisions
… 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, recent calls …
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Exploring the perspectives of audit committee members on mandatory audit firm rotation in a South African context
… study examines the perspectives of experienced audit committee members on mandatory audit firm rotation (MAFR) in a South African context. This follows the recent initiatives by the Independent Regulatory Board of Auditors (IRBA) to make audit firm rotation compulsory in South Africa. …
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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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The effectiveness of audit committees : an analysis of governance mechanisms as surrogates for effectiveness
Current recommendations in the UK identify the audit committee as a key component of effective corporate governance. These recommendations emphasise the importance of structure and processes in an effective audit committee. It is therefore important to consider if these structures and processes are …
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Corporate governance and financial performance of asset managers in South Africa
… board independence, board chairman independence, audit committee independence, and audit committee financial expertise) on the financial performance of asset management firms in South Africa. The proxy for financial performance is Return on Assets. The study employed the fixed and random effects …
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The Impact of Audit Committee Characteristics on Operational Risk: A Study among Banks in the Gulf Cooperation Council (GCC) countries in the Middle East over the period 2010-2019
… period 2010-2019 and assessed the impact of the audit committee characteristics on operational risk among banks in the countries of the Gulf Cooperation Council (GCC) in the Middle East. It aimed to make a distinctive contribution to the practical and theoretical knowledge. Operational risk …
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The impact of corporate governance on auditor independence: A study of audit committess in UK listed companies.
The thesis explores 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? …
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Audit committee's propensity to challenge significant accounting estimates: the joint effects of audit report content and investor type
… experimentally examines the joint effect of audit report content and investor type (i.e., primary shareholders of the firm) on audit committee members’ propensity to challenge management’s significant accounting estimates. Findings indicate that audit committee members engage in the highest …
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THE IMPACT OF INTERNAL AUDITORS' PROFESSIONAL AND SOCIAL AFFILIATIONS ON FINANCIAL REPORTING QUALITY
<p>The internal audit function is a critical component of strong corporate governance, along with firm management, the audit committee, and the external auditor (Hermanson & Rittenberg, 2003; Gramling, Maletta, Schneider, & Church, 2004). A potential threat to this strong corporate governance is …
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