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 79 for “"audit quality"”.
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PCAOB INTERNATIONAL INSPECTION AND AUDIT QUALITY
… (PCAOB) has recently begun inspecting foreign audit firms. An important policy concern is that several foreign jurisdictions have refused to allow the PCAOB to conduct inspections of their audit firms. In this dissertation, I investigate (1) whether audit quality is higher for client firms …
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Big 4 Office Personnel and Audit Quality
<p>Because U.S. Big 4 audit quality is inconsistent between office locations within the same firm, the Public Company Accounting Oversight Board (PCAOB) has maintained a standing Audit Quality Indicator Project designed to assist academics, practitioners, and its own inspection teams in identifying …
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Private equity, disclosure quality, and audit quality
I study the influence of disclosure/audit quality on private equity funds’ investment decisions, and the relationship between private equity ownership and disclosure/audit quality. Using Preqin and FAME data, I find that PE funds are more likely to invest in firms with superior financial statement …
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Auditor Stress: Antecedents and Relationships to Audit Quality
Research on Reduced Audit Quality Practices (RAQP) has consistently shown serious negative consequences in the auditing profession. It has found that under certain pressure levels, auditors tend to engage in RAQP. However, most of the previous studies that had investigated RAQP failed to examine …
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Lean Six Sigma: Impacts on Audit Quality Indicators
… profession to maintain a satisfactory level of quality personnel. The profession would benefit from a more appealing and transparent environment that could attract and retain personnel and alleviate some of the adverse effects being experienced. Therefore, this study is designed to examine the …
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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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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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Private-Client Industry Specialization and Public-Client Audit Quality
This study examines whether auditor industry expertise in private clients influences audit quality of public client engagements in the United States. Private companies are significant to the U.S. economy as well as audit firms. I hand-collect auditors' private client information and construct a …
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Impact of Regulatory Interventions and Transitions on Broker-Dealer Audit Quality
… INTERVENTIONS AND TRANSITIONS ON BROKER-DEALER AUDIT QUALITY</p> <p>By</p> <p>Darlene A. Adkins</p> <p> The purpose of this study is to examine the audit quality of public U.S. broker-dealer (BD) entities after the passage of the Dodd-Frank Wall Street and Consumer Protection Act of 2010 …
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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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Investment opportunities, agency conflicts, contracts, and the demand for audit quality.
… opportunity set (IOS) and the demand for audit quality. This paper hypothesizes that a firm's IOS influences the demand for audit quality indirectly through the IOS's influence on the firm's agency costs. A firm's IOS is expected to influence a firm's agency costs through the IOS's …
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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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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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The Relationship Between Governance Practices, Audit Quality and Earnings Management: UK Evidence
… and meeting frequency of boards of directors and audit committee) and audit quality. Secondly, the study investigates the effectiveness of corporate governance characteristics and higher quality auditors in constraining earnings management. There are three proxies of audit quality employed: 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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Auditing Outside the "GAAP": The Association Between Non-GAAP Reporting and Audit Quality
… traded firms commonly supplement their audited GAAP-based financial statements with non-GAAP measures of firm performance. These measures are used by various stakeholders, including investors, analysts, lenders, and firms’ compensation committees. The permissive nature of non-GAAP …
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Audit quality and performance evaluation : an analysis of the US credit union industry
… examines the determinants of credit unions' audit quality choice and the implications of this choice on financial statement management and financial distress. Credit unions provide a setting with large variation in audit quality, ranging from a "self audit" to an independent CPA audit. I find …
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