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 9 of 9 for “"audit partners"”.
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Auditor Size And Audit Quality: A Partner-Level Perspective
<p>This study examines the effect of auditor size on audit quality at the level of audit partners. Auditor size is defined by three criteria: the wealth of the audit partners; the size of the partners' client portfolios; and the number of audit partners in the firm. Using data from China, where …
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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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THE BEAUTY OF AUDITOR SELECTION: THE EFFECTS OF AUDITOR ATTRACTIVENESS AND AUDITEE GOALS ON PROCURING GOVERNMENTAL AUDIT SERVICES
… research finds an inverse relation between audit partner attractiveness and measures of financial reporting quality, suggesting that attractiveness biases may extend to hiring decisions in accounting, affecting audit quality. Research has yet to examine whether and when audit partner …
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Three Essays in Corporate Stewardship
… paper), public companies (second paper), and audit partnerships (third paper). The first paper starts with the drivers of capital in the financial system – institutional investors – to investigate why and when investment companies delist themselves from United Nations-supported Principles for …
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Exploring a South African solution to an international concern over auditor independence: The South African audit profession's opinions with regard to mandatory audit firm rotation
… of assurance services, most notably the audit function, is an activity of public protection that requires a high degree of independence between the auditor and the audit client to ensure audit quality is achieved. Internationally, especially in the European Union, there is a legislated …
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Investigating the Regulation of Audit Quality in Canada: Complexity, Emotions, and Expertise
I investigate the impact of regulation around audit quality in Canada on the work and perceptions of the stakeholders directly affected by these rules. More specifically, I examine auditors’ and audit committee (AC) members’ respective experience with: 1) National Instrument 52-108, which created …
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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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Essays on financial reporting quality and auditor attributes
… in the areas of financial reporting quality and auditor attributes. The first essay investigates how test power impacts research relevance and uses earnings management research as the case. I argue that the relevance of accounting research outside of academia is often limited because researchers …
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Assessing the development of voluntary internet financial reporting and disclosure in Egypt
… 4) explore the role of Investor Relations and auditors regarding internet financial reporting and their functions or procedures are affected. Innovation diffusion, institutional change, and economic-based theories were employed to explain the adoption of internet financial reporting in Egypt. …