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 28 for “"audit reports"”.
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Government Accounting and Performance Reports in the United Arab Emirates
… a detailed study of the financial reporting and auditing requirements specified under UAE law. This analysis reveals a number of weaknesses in the system of governmental reporting adopted in the UAE.<br/><br/>As a result of the literature survey and the findings relating to the system of …
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The use of internal audit findings in governmental organizations : an experimental study
… theory for examining the phenomenon of internal audit. TCE is concerned with economizing or choosing the lowest cost option from buy and make alternatives. With the buy or market alternative, costs are kept low by competition. However, with the make or in-house alternative, costs are controllable …
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Impact of internal audit management on public sector administration in the North West Province
… Regulation had considerable impact in Internal Auditing in the South African public due to legislative requirements. Section 38 of the PFMA states that an Accounting Officer of the department must ensure that a system of internal audit exists within his/her department. The mandate- of the …
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Financial reporting disclosure on the internet: an international perspective
… financial reporting elements such as financial reports, corporate social responsibility reporting elements, corporate governance elements and audit reports. A sample of 177 companies was selected from four sub-groups: hotels, diversified companies, multinational companies listed on the New York …
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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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Effects of Principles vs. Rules Based Accounting Standards and Increased Audit Reporting on Investors' Perceptions of Management's Reporting Credibility
… standards and a potential change in the audit reporting model will affect investors' perceptions of management's reporting credibility. The Securities and Exchange Commission is currently considering the adoption of International Financial Reporting Standards, which is considered to be a …
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Implementing An Evidence Based Foot Assessment Protocol For Use By Nurses Caring For Adult Diabetic Patients Seeking Care In The Thanh Nhan Hospital Endocrinology Department
… implementation success by reviewing weekly chart audit reports and provided continual guidance and support via videoconferences and email.</p> <p>Outcomes identified 100% compliance with implementing and maintaining the new evidence-based standard of care. A survey taken five months after data …
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Vidaus kontrolės sistema ir jos vertinimas finansų įstaigose /
… Sustainability policy documents, procedures, audit reports and other important documents are also reviewed. The results of the study revealed that financial institutions pay more and more attention to the development and improvement of internal control systems. However, the study also revealed …
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Three essays on political economy
… broadly supported by an empirical analysis of audit reports released by the Government Accountability Office. Essay 2: State Parties and State Policies: A Double Regression Discontinuity Approach. This paper identifies the causal effect of partisan power on tax and labor policies in the context …
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Exploring factors that hinder the implementation of audit recommendations in the Ministry of Works and Transport, Namibia
Audit recommendations in audit reports draw attention to actions that are prone to advance institutions’ performance when implemented. The suitable and well-timed implementation of audit recommendations agreed by those in charge of an entity is a critical and significant part of realising the whole …
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The Effects of Internal Audit Report Type and Reporting Relationship on Internal Auditors' Judgments
<p>This study examines the effects of internal audit reports issued to external stakeholders (the public) and internal audit reporting relationship types on internal auditors’ judgments. I use a 4 x 2 between-subjects experiment and practicing internal auditors as participants. I manipulate …
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Expectation GAP em Auditoria: análise da percepção de contadores, estudantes e outros usuários quanto às responsabilidades do auditor independente
… of the responsibilities of the independent auditor through the Technical Norms for Audit Work. The perception of accountants, accounting students and other users of financial statements were identified, seeking to identify the expectations of society regarding the audit work, as well as …
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Analysing the effects of debt financing on fiscal sustainability of the City of Windhoek
… design that used secondary data from financial audit reports for the period 2008 to 2019. The data was then computed into indicators based on literature and transformed into logarithmic ratios using Principal Component Analysis (PCA) and Dendrograms. The study then used temporal causal modelling …
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The role of student representatives on education boards : the case of Zambia Institute of special education, Copperbelt College of Education and Kitwe College of Education
… Some information such as financial and audit reports was not readily available to student board members for them to make informed decisions on matters affecting their fellow students.
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The role of student representatives on education boards : the case of Zambia Institute of special education, Copperbelt College of Education and Kitwe College of Education
… Some information such as financial and audit reports was not readily available to student board members for them to make informed decisions on matters affecting their fellow students.
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The relation between accounting earnings and stock returns: A study of firms receiving a modified audit report.
… investigates whether the receipt of a modified audit report is associated with a reduction in the perceived (by investors) quality of the firm's earnings as reflected in its earnings response coefficient (ERC). The accounting numbers of a firm receiving a modification to its audit report are …
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External auditor independence: selected group perceptions
The professional independence of external auditors is fundamental to the auditing profession. Thus, it is important that auditors are not only independent in fact, but that they are also seen to be independent - i. e. independent in aPRearance. In that light, it is clear that external auditor …
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Institutional Dimensions of the Government's "Smart Buyer" Problem: Pillars, Carriers, and Organizational Structure in Federal Acquisition Management
… sources, including government policy documents, audit reports, and other published information related to five individual cases. Data from autoethnographic accounts, interviews, content analyses, and the case studies helped frame the institutional characteristics of these offices. The study …
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Statutory auditor's role in corporate social and environmental reporting
The social and environmental audit practice is regarded as an effective mechanism for adding accuracy and credibility to the corporate social responsibility reports. In civilised societies, auditing is viewed as an evaluative tool for enhancing corporate accountability and transparency (Power, …
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