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Showing 1 to 3 of 3 for “"audit offices"”.

  1. SPILLOVER EFFECT OF DISCLOSURE REGULATION: EVIDENCE FROM AUDIT REPORT CHANGES IN THE U.K

    … effects of the 2013 revision to the U.K. audit report standard, the International Standard on Auditing (ISA) 700 (UK and Ireland), from firms subject to the regulation (i.e., Premium companies listed on the London Stock Exchange (LSE)), to firms not subject to it (i.e., those listed on the …

    temple Repository record for SPILLOVER EFFECT OF DISCLOSURE REGULATION: EVIDENCE FROM AUDIT REPORT CHANGES IN THE U.K (opens in a new tab)

  2. 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 …

    vt Repository record for Audit Office Closure Risk and Audit Outcomes (opens in a new tab)

  3. Accounting Firms and Tax Aggressiveness

    … the role of accounting firms which provide audit services at the same time to their clients, has received significant public attention. One salient concern is the appropriateness of an audit division reviewing the work conducted by the tax division of the same accounting firm. During the …

    unsw Repository record for Accounting Firms and Tax Aggressiveness (opens in a new tab)